The tariff classification of decorative candleholders from China.
Issued June 22, 2004 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 are three decorative candleholders, item number 936944, that measure approximately 7 inches in height. Each article consists of an angel-shaped polyresin figurine with metal wings. These angel-like figures are depicted playing different musical instruments and standing atop slab-like rock bases with wildlife figurines and evergreen trees, all of polyresin. There is also a votive-like glass holder sans candle, measuring about 1 ¾ inches in height by 2 ¼ inches across its top diameter, that is situated in front of each angel and permanently inserted into the base’s indentation. These articles are stated to have a wood-carved finish. You suggest that this merchandise is classified under subheading 9505.10.2500, HTS, which provides for festive, carnival or other entertainment articles…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. However, since this merchandise does not depict a symbol of the Christmas holiday and can be used all year round, consideration of classification under subheading 9505.10.2500, HTS, is precluded.
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 K86874 June 22, 2004 CLA-2-94:RR:NC:1:108 K86874 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of decorative candleholders from China. Dear Mr. Stinson: In your letter dated May 24, 2004, you requested a tariff classification ruling. Samples are being returned as requested. The submitted samples are three decorative candleholders, item number 936944, that measure approximately 7 inches in height. Each article consists of an angel-shaped polyresin figurine with metal wings. These angel-like figures are depicted playing different musical instruments and standing atop slab-like rock bases with wildlife figurines and evergreen trees, all of polyresin. There is also a votive-like glass holder sans candle, measuring about 1 ¾ inches in height by 2 ¼ inches across its top diameter, that is situated in front of each angel and permanently inserted into the base’s indentation. These articles are stated to have a wood-carved finish. You suggest that this merchandise is classified under subheading 9505.10.2500, HTS, which provides for festive, carnival or other entertainment articles…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. However, since this merchandise does not depict a symbol of the Christmas holiday and can be used all year round, consideration of classification under subheading 9505.10.2500, 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of hand-painted candles from Lithuania
The tariff classification of an iron candle holder from India
The tariff classification of two glass candle holders from China
The tariff classification of a candle holder from China
The tariff classification of steel lanterns and a tabletop fountain from China
The tariff classification of a candle holder and gel clings from China
The tariff classification of a candle holder from China
The tariff classification of non-electrical table torches from China
The tariff classification of a non-electrical lamp from China
The tariff classification of a wood condleholer from India.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →