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L87370 L8 Ruling Active

The tariff classification of glass candleholders from China.

Issued August 30, 2005 by U.S. Customs and Border Protection.

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L8 L87370 (August 30, 2005)

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

Samples are being returned as requested. The submitted samples consist of the following clear-transparent glass candleholders: an irregular (slanted) cube-shaped holder (sku number 2109294), measuring approximately 3 ? inches by 3 ? inches (in overall width and depth) by 3 inches at is highest point, with a built-in circular receptacle measuring about 2 ¼ inches across its open-top diameter by 1 ½ inches in depth; a slanted pyramid-shaped holder (sku number 2109266), measuring approximately 4 inches in height by 5 inches at its widest point, that features a built-in recess-like receptacle measuring about 2 ½ inches in height with a 2-inch base diameter. It is stated that these articles are intended to be used for holding tealight candles or mini-pillar candles; therefore, since they are principally designed for such use, this merchandise is considered to be candleholders for tariff classification purposes.

CBP rationale

tealight candles or mini-pillar candles; therefore, since they are principally designed for such use, this merchandise is considered to be candleholders for tariff classification purposes. The applicable subheading for these 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.

Full text

NY L87370 August 30, 2005 CLA-2-94:RR:NC:1:108 L87370 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Shirley Schmidt Pier 1 Imports (U.S.), Inc. 100 Pier 1 Place, Level 16 Fort Worth, TX 76102 RE: The tariff classification of glass candleholders from China. Dear Ms. Schmidt: In your letter dated August 16, 2005, you requested a tariff classification ruling. Samples are being returned as requested. The submitted samples consist of the following clear-transparent glass candleholders: an irregular (slanted) cube-shaped holder (sku number 2109294), measuring approximately 3 ? inches by 3 ? inches (in overall width and depth) by 3 inches at is highest point, with a built-in circular receptacle measuring about 2 ¼ inches across its open-top diameter by 1 ½ inches in depth; a slanted pyramid-shaped holder (sku number 2109266), measuring approximately 4 inches in height by 5 inches at its widest point, that features a built-in recess-like receptacle measuring about 2 ½ inches in height with a 2-inch base diameter. It is stated that these articles are intended to be used for holding tealight candles or mini-pillar candles; therefore, since they are principally designed for such use, this merchandise is considered to be candleholders for tariff classification purposes. The applicable subheading for these 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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