L86798 L8 Ruling Active

The tariff classification of decorative candleholders from China.

Issued August 17, 2005 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, referred to as the “Valentine Tealight Candle Holders,” are decorative cube-like glass candleholders (identified in your letter under item number C078FA01667) with all sides measuring about 3 inches by 3 inches. Each candleholder incorporates a full-sized open-top for the insertion of a candle (not included); a metal (non-brass) frame; an interior mirrored-glass bottom; a decorative glass-stained exterior – not festive for tariff classification purposes; and four small-bottom supports.

CBP rationale

The applicable subheading for these decorative-glass 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 L86798 August 17, 2005 CLA-2-94:RR:NC:1:108 L86798 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 decorative candleholders from China. Dear Mr. Crago: In your letter dated July 25, 2005, you requested a tariff classification ruling. Samples are being returned as requested. The submitted samples, referred to as the “Valentine Tealight Candle Holders,” are decorative cube-like glass candleholders (identified in your letter under item number C078FA01667) with all sides measuring about 3 inches by 3 inches. Each candleholder incorporates a full-sized open-top for the insertion of a candle (not included); a metal (non-brass) frame; an interior mirrored-glass bottom; a decorative glass-stained exterior – not festive for tariff classification purposes; and four small-bottom supports. The applicable subheading for these decorative-glass 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

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