N019540 N0 Ruling Active

The tariff classification of decorative lamp sleeves from China.

Issued November 15, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.92.0000

Headings: 9405

Product description

The merchandise under consideration is described as “Poly Resin Candles”, model numbers K-469-4-01, K-470-4-01, K-471-6-03, K-488-6-01, and K-489-4-01. These Poly Resin Candles are decorative sleeves for lamps or chandeliers, made of resin and lime, and molded in the shapes of various sized candles. Each sleeve is hollow and specifically sized to accept the pipe of a lighting fixture. Models K-469-4-01 and K-470-6-04 both accept a medium base socket and are sold without internal tube linings; at their widest points they measure approximately 4 inches high by 4 inches in diameter and 4 inches high by 3 inches in diameter, respectively. K-471-6-03 measures 6 inches high by 2 inches in diameter, is sold with and without the internal tube, and also accepts a medium base socket. Models K-488-6-01 and K-489-4-01 contain internal tubes and accept candelabra base sockets. K-488-6-01 measures approximately 6 inches high by 1 3/16 inches in diameter; K-489-4-01, measures approximately 4 inches high by 1 11/13 inches in diameter. All models of decorative sleeves are identifiable by their shape, size and specific features for use as parts of light fixtures, specifically as trimmings for chandeliers or lamps.

CBP rationale

The applicable subheading for the “Poly Resin Candles”, model numbers K-469-4-01, K-470-4-01, K-471-6-03, K-488-6-01, and K-489-4-01, will be 9405.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…and parts thereof…: Parts: Of plastics.

Full text

N019540 November 15, 2007 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.92.0000 Mr. Jiro M. Wada J&B Customhouse Broker Inc. 8933 South La Cienega Boulevard Inglewood, CA 90301 RE: The tariff classification of decorative lamp sleeves from China. Dear Mr. Wada: In your letter dated November 7, 2007, you requested a tariff classification ruling on behalf of your client, Smithco Corporation. The merchandise under consideration is described as “Poly Resin Candles”, model numbers K-469-4-01, K-470-4-01, K-471-6-03, K-488-6-01, and K-489-4-01. These Poly Resin Candles are decorative sleeves for lamps or chandeliers, made of resin and lime, and molded in the shapes of various sized candles. Each sleeve is hollow and specifically sized to accept the pipe of a lighting fixture. Models K-469-4-01 and K-470-6-04 both accept a medium base socket and are sold without internal tube linings; at their widest points they measure approximately 4 inches high by 4 inches in diameter and 4 inches high by 3 inches in diameter, respectively. K-471-6-03 measures 6 inches high by 2 inches in diameter, is sold with and without the internal tube, and also accepts a medium base socket. Models K-488-6-01 and K-489-4-01 contain internal tubes and accept candelabra base sockets. K-488-6-01 measures approximately 6 inches high by 1 3/16 inches in diameter; K-489-4-01, measures approximately 4 inches high by 1 11/13 inches in diameter. All models of decorative sleeves are identifiable by their shape, size and specific features for use as parts of light fixtures, specifically as trimmings for chandeliers or lamps. The applicable subheading for the “Poly Resin Candles”, model numbers K-469-4-01, K-470-4-01, K-471-6-03, K-488-6-01, and K-489-4-01, will be 9405.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…and parts thereof…: Parts: Of plastics.” The general rate of duty will be 3.7 percent ad valorem. 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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