10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a decorative candleholder from China.
Issued January 31, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L82261 (January 31, 2005)
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
Sample is being returned as requested. The submitted sample is a steel candleholder, item number W072MA07593, that consists of a decorative two-dimensional cross, measuring approximately 19 inches in height by 13 ½ inches at its widest dimension, with a colored bead at each end. There is a concave-like hinged steel receptacle, affixed to the midsection of the cross, with a spike to hold a candle (not included). It is noted that the receptacle can be folded upward, which is designed for ease in packing this article, and that the candleholder can be hung by a posterior hanger. It is suggested that this article may be classified under subheading 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel: articles of iron or steel wire, other, or alternatively under subheading 8306.29.0000, HTS, which provides for statuettes and other ornaments, and parts thereof, of base metal. However, since this merchandise is specifically provided for elsewhere, consideration of classification under subheadings 7326.20.0070, HTS, and 8306.29.0000, HTS, is precluded.
CBP rationale
The applicable subheading for this decorative candleholder 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 L82261 January 31, 2005 CLA-2-94:RR:NC:1:108 L82261 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a decorative candleholder from China. Dear Mr. Trago: In your letter dated January 3, 2005, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a steel candleholder, item number W072MA07593, that consists of a decorative two-dimensional cross, measuring approximately 19 inches in height by 13 ½ inches at its widest dimension, with a colored bead at each end. There is a concave-like hinged steel receptacle, affixed to the midsection of the cross, with a spike to hold a candle (not included). It is noted that the receptacle can be folded upward, which is designed for ease in packing this article, and that the candleholder can be hung by a posterior hanger. It is suggested that this article may be classified under subheading 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel: articles of iron or steel wire, other, or alternatively under subheading 8306.29.0000, HTS, which provides for statuettes and other ornaments, and parts thereof, of base metal. However, since this merchandise is specifically provided for elsewhere, consideration of classification under subheadings 7326.20.0070, HTS, and 8306.29.0000, HTS, is precluded. The applicable subheading for this decorative candleholder 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.
Follow L82261
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.