K85077 K8 Ruling Active

The tariff classification of a candle snuffer from China

Issued April 26, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.99.9060

Headings: 7323

Product description

The article has a pumpkin-shaped resin head with 2 metal leaves. Inside the pumpkin is a steel insert that will be used to extinguish a flame. The handle of the snuffer is approximately 8 inches long. There are 4 tiny resin pumpkins ornamenting the end of the handle. None of the decorations on the candle snuffer would limit its utility.

CBP rationale

The applicable subheading for the candle snuffer will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, other, other, other.

Full text

NY K85077 April 26, 2004 CLA-2-73:RR:NC:N1:113 K85077 CATEGORY: Classification TARIFF NO.: 7323.99.9060 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a candle snuffer from China Dear Ms. Santos: In your letter dated April 9, 2004, you requested a tariff classification ruling. The sample you submitted is a candle snuffer made of steel and resin (item number 270420). The article has a pumpkin-shaped resin head with 2 metal leaves. Inside the pumpkin is a steel insert that will be used to extinguish a flame. The handle of the snuffer is approximately 8 inches long. There are 4 tiny resin pumpkins ornamenting the end of the handle. None of the decorations on the candle snuffer would limit its utility. The applicable subheading for the candle snuffer will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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