L85173 L8 Ruling Active

The tariff classification of a candleholder from India.

Issued June 2, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.30

Headings: 9405

Product description

The item in question is a brass candleholder with a glass mirror insert (sample enclosed). It measures 5.5 inches in diameter and is designed for placing upon a flat surface. The item has a defined indented enclosure that supports a 4-inch diameter pillar candle. This was verified by placing such a candle within the enclosure. The item functions as a candleholder.

CBP rationale

The applicable subheading for the candleholder will be 9405.50.30, Harmonized Tariff Schedule of the United States (HTS), which provides for Non-electrical lamps and lighting fittings: Other: Of brass.

Full text

NY L85173 June 2, 2005 CLA-2-94: RR: NC: 1:108 L85173 CATEGORY: Classification TARIFF NO.: 9405.50.30 Mr. Michael Lambert Limited Customs Services, Ltd. Two Limited Parkway Columbus, Ohio 43230 RE: The tariff classification of a candleholder from India. Dear Mr. Lambert: In your letter dated May 12, 2005, on behalf of Bath and Body Works, Inc., you requested a tariff classification ruling. The item in question is a brass candleholder with a glass mirror insert (sample enclosed). It measures 5.5 inches in diameter and is designed for placing upon a flat surface. The item has a defined indented enclosure that supports a 4-inch diameter pillar candle. This was verified by placing such a candle within the enclosure. The item functions as a candleholder. The applicable subheading for the candleholder will be 9405.50.30, Harmonized Tariff Schedule of the United States (HTS), which provides for Non-electrical lamps and lighting fittings: Other: Of brass. The rate of duty will be 5.7 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

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