The tariff classification of a decorative candleholder from India.
Issued September 10, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9405.50.3000
Headings: 9405
Product description
Sample is being returned as requested. The submitted sample is a round-shaped nickel-plated brass pillar candleholder, item number DC-101-1566/A, that measures approximately 2 ½ inches in height by 3 ½ inches in diameter. It features the configured shape of the word “JOY” three times around the top portion of the holder’s rim. It also incorporates three ball-shaped bottom supports. You inquire whether the word “JOY,” incorporated as a part of the holder, would allow this item to be classified as a “festive article.” In this regard, since the functional candleholder is not a three-dimensional representation of an accepted holiday symbol, classification as a “festive article” under heading 9505, HTS, is precluded.
CBP rationale
The applicable subheading for this decorative candleholder will be 9405.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings: other: of brass.
Full text
NY J88188 September 10, 2003 CLA-2-94:RR:NC:2:227 J88188 CATEGORY: Classification TARIFF NO.: 9405.50.3000 Ms. Yvonne W.M. Richardson The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of a decorative candleholder from India. Dear Ms. Richardson: In your letter dated August 21, 2003, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a round-shaped nickel-plated brass pillar candleholder, item number DC-101-1566/A, that measures approximately 2 ½ inches in height by 3 ½ inches in diameter. It features the configured shape of the word “JOY” three times around the top portion of the holder’s rim. It also incorporates three ball-shaped bottom supports. You inquire whether the word “JOY,” incorporated as a part of the holder, would allow this item to be classified as a “festive article.” In this regard, since the functional candleholder is not a three-dimensional representation of an accepted holiday symbol, classification as a “festive article” under heading 9505, HTS, is precluded. The applicable subheading for this decorative candleholder will be 9405.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings: other: of brass. The rate of duty will be 5.7 percent ad valorem. Articles classifiable under subheading 9405.50.3000, HTS, which are products of India may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP.” 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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