CBP Ruling I82502 — The tariff classification of candelabras from China

Tariff classification

Headings: 9405

Product description

The subject merchandise, described as a “Reindeer Candelabra”, is a representation of an antlered reindeer and is produced in both silver-plate and brass versions. The antlers are designed to hold 10 votive candles. This article will be in stores for the Christmas holiday season. Candles are not included. It is your contention that the “Reindeer Candelabra” is a symbol of the Christmas Holiday and therefore should be classified within the Festive HTS Heading. We do not agree. Rudolph, the Red Nose Reindeer, is a symbol of Christmas. The reindeer that draw Santa’s sled are also symbols, but there has to be some way we can identify them as those specific reindeer. A candleholder deer draped in the symbols of Christmas would also be considered festive as its use any other time of the year would be limited. However, in this instance, the candleholder is a highly stylized deer, which is not a symbol of any holiday. It is a unique design and clearly usable all year round. There is nothing about it that will limit its use in any way. Therefore, the item can not be classified within HTS 9505.10.

CBP rationale

The applicable subheading for the silver-plated candelabra 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 applicable subheading for the brass candelabra will be 9405.50.3000, HTS, which provides for other non-electrical lamps and lighting fittings of brass.

Full text

NY I82502 June 7, 2002 CLA-2-94:RR:NC:2:227 I82503 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9405.50.3000 Mr. Jeffrey A. Meeks Meeks & Sheppard 1735 Post Road, Suite 4 Fairfield, Connecticut 06430 RE: The tariff classification of candelabras from China Dear Mr. Meeks: In your letter dated May 10, 2002, you requested a tariff classification ruling. The subject merchandise, described as a “Reindeer Candelabra”, is a representation of an antlered reindeer and is produced in both silver-plate and brass versions. The antlers are designed to hold 10 votive candles. This article will be in stores for the Christmas holiday season. Candles are not included. It is your contention that the “Reindeer Candelabra” is a symbol of the Christmas Holiday and therefore should be classified within the Festive HTS Heading. We do not agree. Rudolph, the Red Nose Reindeer, is a symbol of Christmas. The reindeer that draw Santa’s sled are also symbols, but there has to be some way we can identify them as those specific reindeer. A candleholder deer draped in the symbols of Christmas would also be considered festive as its use any other time of the year would be limited. However, in this instance, the candleholder is a highly stylized deer, which is not a symbol of any holiday. It is a unique design and clearly usable all year round. There is nothing about it that will limit its use in any way. Therefore, the item can not be classified within HTS 9505.10. The applicable subheading for the silver-plated candelabra 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. The applicable subheading for the brass candelabra will be 9405.50.3000, HTS, which provides for other non-electrical lamps and lighting fittings of brass. The rate of duty will be 5.6 percent ad valorem. 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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