CBP Ruling K88855 — The tariff classification of candle jar toppers from China.

Tariff classification

Headings: 9505, 6913

Product description

You have submitted two samples of a Jar Topper that is identified as assortment number 274388. The assorted styles include Santa holding a Christmas tree. The base is decorated with a reindeer and gift packages. The other style is a snowman adorned in a Santa hat holding a candy cane. The base of the topper is decorated with snowflakes and candy canes. The jar toppers are designed to fit on the top of a jar candle. When the candle is lit, the heat of the flame activates the motion icon. The motion icon will spin as long as the candle is lit. The samples are returned as you requested.

CBP rationale

a Christmas tree. The base is decorated with a reindeer and gift packages. The other style is a snowman adorned in a Santa hat holding a candy cane. The base of the topper is decorated with snowflakes and candy canes. The jar toppers are designed to fit on the top of a jar candle. When the candle is lit, the heat of the flame activates the motion icon. The motion icon will spin as long as the candle is lit. The samples are returned as you requested. The applicable subheading for assortment number 274388, the Santa jar topper, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. The applicable subheading for assortment number 274388, the snowman jar topper, will be 6913.90.5000, HTS, which provides for statuettes and other ornamental ceramic articles: other: other: other. The rate of duty will be 6 percent ad valorem.

Full text

NY K88855 August 25, 2004 CLA-2-95:RR:NC:SP:225 K88855 CATEGORY: Classification TARIFF NO. 9505.10.2500; 6913.90.5000 Ms. Joanne Harmon CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of candle jar toppers from China. Dear Ms. Harmon: In your letter dated August 17, 2004, you requested a classification ruling. You have submitted two samples of a Jar Topper that is identified as assortment number 274388. The assorted styles include Santa holding a Christmas tree. The base is decorated with a reindeer and gift packages. The other style is a snowman adorned in a Santa hat holding a candy cane. The base of the topper is decorated with snowflakes and candy canes. The jar toppers are designed to fit on the top of a jar candle. When the candle is lit, the heat of the flame activates the motion icon. The motion icon will spin as long as the candle is lit. The samples are returned as you requested. The applicable subheading for assortment number 274388, the Santa jar topper, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. The applicable subheading for assortment number 274388, the snowman jar topper, will be 6913.90.5000, HTS, which provides for statuettes and other ornamental ceramic articles: other: other: 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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