CBP Ruling H89604 — The tariff classification of Christmas candle sets from China.

Tariff classification

Headings: 9505

Product description

You have submitted five photos of Christmas decorations. Item #9138, is a five piece Christmas Candle Garden Set that consists of one tree candle, two bear candles, one present candle and artificial snow on a 12” gold plate. Item #9147, is a five piece Christmas Candle Garden Set that includes two angel candles, one decorated Christmas tree candle and one miniature present on a 12” ceramic plate. Item #9148, is a five piece red and white Candycane Striped Candle Garden Set that consists of three candles (3”x3”, 3”x4”, 3”x6”) on a 12” gold plate with a Christmas wreath. The wreath is decorated with pinecones, holly leaves and berries. Item #9150, is a Christmas Red Pillar Candle Garden Set that consists of three candles (3”x3”, 3”x4”, 3”x6”) on a 12” metal plate with a Christmas wreath. The wreath is decorated with pinecones, holly leaves and berries. Item #9173 is a metal Christmas tree candleholder featuring a three-dimensional decorated Christmas tree design. This Christmas tree is designed to hold six tealight candles.

CBP rationale

The applicable subheading for items #9138, #9147, #9148, #9150, Christmas Candle Sets and #9173, the metal Christmas tree will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.

Full text

NY H89604 April 9, 2002 CLA-2-95:RR:NC:SP:222 H89604 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Stacy L. Weinberg Grunfeld, DeSiderio, Lebowitz, Silverman & Klestadt 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of Christmas candle sets from China. Dear Ms. Weinberg: In your letter dated March 20, 2002, on behalf of your client Alco Industries, Inc., you requested a classification ruling. You have submitted five photos of Christmas decorations. Item #9138, is a five piece Christmas Candle Garden Set that consists of one tree candle, two bear candles, one present candle and artificial snow on a 12” gold plate. Item #9147, is a five piece Christmas Candle Garden Set that includes two angel candles, one decorated Christmas tree candle and one miniature present on a 12” ceramic plate. Item #9148, is a five piece red and white Candycane Striped Candle Garden Set that consists of three candles (3”x3”, 3”x4”, 3”x6”) on a 12” gold plate with a Christmas wreath. The wreath is decorated with pinecones, holly leaves and berries. Item #9150, is a Christmas Red Pillar Candle Garden Set that consists of three candles (3”x3”, 3”x4”, 3”x6”) on a 12” metal plate with a Christmas wreath. The wreath is decorated with pinecones, holly leaves and berries. Item #9173 is a metal Christmas tree candleholder featuring a three-dimensional decorated Christmas tree design. This Christmas tree is designed to hold six tealight candles. The applicable subheading for items #9138, #9147, #9148, #9150, Christmas Candle Sets and #9173, the metal Christmas tree will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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