CBP Ruling L82788 — The tariff classification of a candleholder assortment from China.

Tariff classification

Headings: 9505

Product description

You submitted a sample of a “Luminary Candleholders” assortment identified as assortment number HMC8016. The assortment consists of four tinplate candleholders that resemble trick or treat bags and measure approximately 3-1/2” in height x 2-1/2” in width x 4” in length. Each candleholder is decorated with cutouts (bat, spider, jack-o’-lantern, and witch’s hat) that are illuminated when a candle is placed in the holder. The bat and spider candleholders are colored orange on their exterior and green on their interior. The jack-o’-lantern and the witch’s hat are colored black on their exterior and silver on their interior. The assortment is intended to decorate the home and help provide a scary environment for the Halloween holiday. Your samples are being returned upon your request.

CBP rationale

The applicable subheading for the “Luminary Candleholders” assortment identified as assortment number HMC8016 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.

Full text

NY L82788 March 24, 2005 CLA-2-95:RR:NC:SP:225 L82788 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joe Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a candleholder assortment from China. Dear Mr. Hoffacker: In your letter dated February 24, 2004, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling. You submitted a sample of a “Luminary Candleholders” assortment identified as assortment number HMC8016. The assortment consists of four tinplate candleholders that resemble trick or treat bags and measure approximately 3-1/2” in height x 2-1/2” in width x 4” in length. Each candleholder is decorated with cutouts (bat, spider, jack-o’-lantern, and witch’s hat) that are illuminated when a candle is placed in the holder. The bat and spider candleholders are colored orange on their exterior and green on their interior. The jack-o’-lantern and the witch’s hat are colored black on their exterior and silver on their interior. The assortment is intended to decorate the home and help provide a scary environment for the Halloween holiday. Your samples are being returned upon your request. The applicable subheading for the “Luminary Candleholders” assortment identified as assortment number HMC8016 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. 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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