I82274 I8 Ruling Active

The tariff classification of a candleholder and candle from China

Issued June 24, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The article consists of a candleholder with a red and white colored candle. You contend that the red and white colored candle is a symbol of the 4th of July Holiday and that the item is classified within the Festive HTS heading.

CBP rationale

The applicable subheading for the above candleholder and candle set will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other.

Full text

NY I82274 June 24, 2002 CLA-2-94:RR:NC:2:227 I82274 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mrs. Jean Fair Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a candleholder and candle from China Dear Mrs. Fair: In your letter dated May 23, 2002, you requested a tariff classification ruling. The article consists of a candleholder with a red and white colored candle. You contend that the red and white colored candle is a symbol of the 4th of July Holiday and that the item is classified within the Festive HTS heading. We disagree. The article is a functional item that is used throughout the year and is not symbolic of any holiday. The article is classified as a set with the candleholder imparting the essential character. The applicable subheading for the above candleholder and candle set will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. This article may be subject to antidumping duties (AD) or countervailing duties (CVD). A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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 George Kalkines at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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