J81803 J8 Ruling Active

The tariff classification of decorative candleholders from China.

Issued March 5, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

Samples are being returned as requested. The submitted samples consist of the following decorative candleholders: an open top cylindrical-like holder, measuring about 3 inches in height with an interior base diameter of 2 inches, that features an exterior of foliage with nuts; a ring-shaped holder, measuring about 1 ¾ inches high with an interior base diameter of 4 ½ inches, that features an exterior of foliage with nuts; and a ring-shaped holder, measuring about 1 1/8 inches high with an interior base diameter of 3 inches, that features an exterior of foliage with nuts and a permanently inserted candle receptacle. It is stated that these candleholders are composed of resin and stone powder in noting that the smaller ring-shaped holder also possesses a metal (non-brass) candle receptacle.

CBP rationale

The applicable subheading for these decorative candleholders 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 J81803 March 5, 2003 CLA-2-94:RR:NC:2:227 J81803 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Yolanda S. Massey Michaels Stores, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of decorative candleholders from China. Dear Ms. Massey: In your letter dated February 12, 2003, you requested a tariff classification ruling. Samples are being returned as requested. The submitted samples consist of the following decorative candleholders: an open top cylindrical-like holder, measuring about 3 inches in height with an interior base diameter of 2 inches, that features an exterior of foliage with nuts; a ring-shaped holder, measuring about 1 ¾ inches high with an interior base diameter of 4 ½ inches, that features an exterior of foliage with nuts; and a ring-shaped holder, measuring about 1 1/8 inches high with an interior base diameter of 3 inches, that features an exterior of foliage with nuts and a permanently inserted candle receptacle. It is stated that these candleholders are composed of resin and stone powder in noting that the smaller ring-shaped holder also possesses a metal (non-brass) candle receptacle. You believe that this merchandise is properly classified under subheading 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cement, of concrete or artificial stone…other articles: other. However, since these articles are more specifically provided for as candleholders, consideration of classification under subheading 6810.99.0000, HTS, is precluded. The applicable subheading for these decorative candleholders 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 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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