K81870 K8 Ruling Active

Tariff classification of tealight candles and tealight lamps from China.

Issued December 19, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000, 9405.50.4000

Headings: 3406, 9405

Product description

Your item # MC1585 consists of a woven basket containing one 5.19 oz. Kiwi Pear scented wax candle poured in a tin with lid; six 0.5 oz. green tealight candles; and two glass tealight lamps with glass lampshades. The blended wax is said to consist of less than 50% petroleum. Although sold as a set, the above described items are not considered a set for Customs purposes since they do not meet a particular need or carry out a specific activity. Therefore each item will be classified separately in its own appropriate heading.

CBP rationale

The applicable subheading for the tealight candles and wax candle poured in a tin will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The applicable subheading for the glass tealight lamps will be 9405.50.4000, HTSUS, which provides for other non-electrical lamps and lighting fittings.

Full text

NY K81870 December 19, 2003 CLA-2-34:RR:NC:SP:237 K81870 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9405.50.4000 Ms. Carol Jones Polardreams International Ltd. 1100 North 4th Street Fairfield, Iowa 52556 RE: Tariff classification of tealight candles and tealight lamps from China. Dear Ms. Jones: In your letter of December 8, 2003 you requested a tariff classification ruling. Your item # MC1585 consists of a woven basket containing one 5.19 oz. Kiwi Pear scented wax candle poured in a tin with lid; six 0.5 oz. green tealight candles; and two glass tealight lamps with glass lampshades. The blended wax is said to consist of less than 50% petroleum. Although sold as a set, the above described items are not considered a set for Customs purposes since they do not meet a particular need or carry out a specific activity. Therefore each item will be classified separately in its own appropriate heading. The applicable subheading for the tealight candles and wax candle poured in a tin will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free. The applicable subheading for the glass tealight lamps will be 9405.50.4000, HTSUS, which provides for other non-electrical lamps and lighting fittings. The rate of duty is 6 percent ad valorem. We are returning your request for a classification ruling on the woven basket, along with any related exhibits, photocopies, etc., because we need the following additional information in order to issue a ruling: identification of the woven material and, if of plant origin, identification of the plant by scientific name and the parts of the plant used (for example: stems or leaves). If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, U.S. Customs and Border Protection, One Penn Plaza, 10th Floor, New York, New York 10119, attn: CIE Binding Rulings Section. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, pone (202) 482-4106. 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 control number indicated above should be provided with entry documents filed at time merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at 646-733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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