N004571 N0 Ruling Active

The tariff classification of candleholders from China.

Issued December 28, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The merchandise under consideration is the Flower Stand Tea Light Holder (SKU # 58480) and the Purple Petals Tea Light Holder (SKU # 58490). Both will be imported without candles included. The Flower Stand Tea Light Holder measures approximately 4.5” by 4.25” by 8.5”, and is made of tin. The base measures approximately 3.5” in diameter, and is designed to resemble a flower stem, decorated with leaves, growing out of the ground. Affixed to the top of the stem is a purple flower, the petals of which surround a tea light holder. The Purple Petals Tea Light Holder measures approximately 5.75” by 4.75” by 2.75”. Made of tin, it is designed to resemble a teacup-shaped flower. The base of the Tea Light Holder suggests a saucer, a vine adorned with a bumblebee curves around the piece similar to a handle, and a purple flower represents the bowl of the cup. In the center of the flower sits a tea light holder.

CBP rationale

The applicable subheading for the Flower Stand Tea Light Holder (SKU # 58480) and the Purple Petals Tea Light Holder (SKU # 58490) will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…not elsewhere specified or included…: Non-electrical lamps and lighting fittings: Other: Other.

Full text

N004571 December 28, 2006 CLA-2-94:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of candleholders from China. Dear Ms. Ramsey: In your letter dated December 11, 2006, you requested a tariff classification ruling. The merchandise under consideration is the Flower Stand Tea Light Holder (SKU # 58480) and the Purple Petals Tea Light Holder (SKU # 58490). Both will be imported without candles included. The Flower Stand Tea Light Holder measures approximately 4.5” by 4.25” by 8.5”, and is made of tin. The base measures approximately 3.5” in diameter, and is designed to resemble a flower stem, decorated with leaves, growing out of the ground. Affixed to the top of the stem is a purple flower, the petals of which surround a tea light holder. The Purple Petals Tea Light Holder measures approximately 5.75” by 4.75” by 2.75”. Made of tin, it is designed to resemble a teacup-shaped flower. The base of the Tea Light Holder suggests a saucer, a vine adorned with a bumblebee curves around the piece similar to a handle, and a purple flower represents the bowl of the cup. In the center of the flower sits a tea light holder. The applicable subheading for the Flower Stand Tea Light Holder (SKU # 58480) and the Purple Petals Tea Light Holder (SKU # 58490) will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…not elsewhere specified or included…: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 percent ad velorum. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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