J84301 J8 Ruling Active

The tariff classification of candle lamp sets from China.

Issued May 27, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The subject merchandise, based on the submitted information, is a gift package of candle lamp sets, item number MC1926, that consists of two candle lamps comprised of jar-shaped glass holders with top glass lampshades supported by metal frames. Each lamp is matched with four tealight candles that are designed to be inserted into the jar-shaped holders. The essential character of the sets is imparted by the candle lamps.

CBP rationale

The applicable subheading for these candle lamp sets, item number MC1926, 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 J84301 May 27, 2003 CLA-2-94:RR:NC:2:227 J84301 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Gillian Peirce Polardreams International, Ltd. 1100 North 4th Street Fairfield, IA 52556 RE: The tariff classification of candle lamp sets from China. Dear Mr. Peirce: In your letter dated April 24, 2003, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a gift package of candle lamp sets, item number MC1926, that consists of two candle lamps comprised of jar-shaped glass holders with top glass lampshades supported by metal frames. Each lamp is matched with four tealight candles that are designed to be inserted into the jar-shaped holders. The essential character of the sets is imparted by the candle lamps. The applicable subheading for these candle lamp sets, item number MC1926, 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. You state that this merchandise, in regard to the tealight candles, is not subject to antidumping duties or countervailing duties. 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. In regard to other restraints, there is currently no visa or quota restrictions pertaining to this merchandise. 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 at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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