The tariff classification of a tealight holder from China.
Issued December 20, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9817.95.05, 9405.50.4000
Product description
The merchandise under consideration is the Christmas Tree Candle Holder, Item Number A072MA02371. This item is an iron frame shaped to represent a stylized three-dimensional Christmas tree complete with a five-point star affixed to its top. Attached along the perimeter of this frame are 12 metal sockets holding translucent glass tealight candle holders. Each glass holder is specifically designed and fitted for holding a tealight candle. The Christmas Tree Candle Holder is designed to be placed on any flat surface. The Christmas Tree Candle Holder is classifiable in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-electrical lamps and lighting fittings. However, this item is in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States and therefore, eligible for duty free treatment in subheading 9817.95.05, HTSUS.
CBP rationale
translucent glass tealight candle holders. Each glass holder is specifically designed and fitted for holding a tealight candle. The Christmas Tree Candle Holder is designed to be placed on any flat surface. The Christmas Tree Candle Holder is classifiable in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-electrical lamps and lighting fittings. However, this item is in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States and therefore, eligible for duty free treatment in subheading 9817.95.05, HTSUS. The applicable subheading for the Christmas Tree Candle Holder, Item Number A072MA02371, will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general rate of duty will be free. 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/.
Full text
N020888 December 20, 2007 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9817.95.05 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a tealight holder from China. Dear Mr. Crago: In your letter dated December 13, 2007 you requested a tariff classification ruling. The merchandise under consideration is the Christmas Tree Candle Holder, Item Number A072MA02371. This item is an iron frame shaped to represent a stylized three-dimensional Christmas tree complete with a five-point star affixed to its top. Attached along the perimeter of this frame are 12 metal sockets holding translucent glass tealight candle holders. Each glass holder is specifically designed and fitted for holding a tealight candle. The Christmas Tree Candle Holder is designed to be placed on any flat surface. The Christmas Tree Candle Holder is classifiable in subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-electrical lamps and lighting fittings. However, this item is in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States and therefore, eligible for duty free treatment in subheading 9817.95.05, HTSUS. The applicable subheading for the Christmas Tree Candle Holder, Item Number A072MA02371, will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general rate of duty will be free. 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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