The tariff classification of a candleholder and candle from China
Issued February 7, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
The submitted sample, lot number 778-2128, is a candle lamp consisting of a wax holder, in the shape of a lampshade, with a built-in wax candle which measures 4 ¾ inches in height and a decorative resin base which measures 12 ¾ inches in height. There is a circular cutout in the bottom of the wax holder, measuring 3 ¾ inches in diameter and ¾ of an inch deep, made so that the holder sits snugly upon the resin base to form the completed lamp. You contend that the essential character of the candle lamp is the candle and, therefore, classification should be under the provision for candles in 3406.00.0000, HTS. However, based on the value, volume, the channels of trade and the general physical characteristics of the item, we believe that the fixture and not the candle impart the essential character of the article.
CBP rationale
The applicable subheading for the above candle lamp 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 J80181 February 7, 2003 CLA-2-94:RR:NC:2:227 J80181 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Lesa R. Hubbard J.C.Penney Purchasing Corporation P.O. Box 10001 Dallas, Texas 75301-0001 RE: The tariff classification of a candleholder and candle from China Dear Ms. Hubbard: In your letter dated January 14, 2003, you requested a tariff classification ruling. The submitted sample, lot number 778-2128, is a candle lamp consisting of a wax holder, in the shape of a lampshade, with a built-in wax candle which measures 4 ¾ inches in height and a decorative resin base which measures 12 ¾ inches in height. There is a circular cutout in the bottom of the wax holder, measuring 3 ¾ inches in diameter and ¾ of an inch deep, made so that the holder sits snugly upon the resin base to form the completed lamp. You contend that the essential character of the candle lamp is the candle and, therefore, classification should be under the provision for candles in 3406.00.0000, HTS. However, based on the value, volume, the channels of trade and the general physical characteristics of the item, we believe that the fixture and not the candle impart the essential character of the article. The applicable subheading for the above candle lamp 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 duty rate will be 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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