CBP Ruling N022013 — The tariff classification of candle sconce from China.

Tariff classification

Headings: 9405

Product description

The merchandise under consideration is Item Number A029IA02609, which is described as a Metal Candle Holder. The Metal Candle Holder is a decorative wall bracket for holding a candle, consisting of a square metal housing measuring approximately 6 inches high by 6 inches wide and 3 inches deep with a decorative metal scroll over a glass front. The back of the housing features two teardrop mounting holes for mounting this fixture to a wall. A tealight candle holder is permanently fastened to the inside bottom of the fixture. A mirror covering the inside back of the housing behind the candle holder magnifies and reflects the light forward through the metal scroll.

CBP rationale

a candle, consisting of a square metal housing measuring approximately 6 inches high by 6 inches wide and 3 inches deep with a decorative metal scroll over a glass front. The back of the housing features two teardrop mounting holes for mounting this fixture to a wall. A tealight candle holder is permanently fastened to the inside bottom of the fixture. A mirror covering the inside back of the housing behind the candle holder magnifies and reflects the light forward through the metal scroll. The applicable subheading for the Metal Candle Holder, Item Number A029IA02609 will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 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/.

Full text

N022013 January 25, 2008 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of candle sconce from China. Dear Mr. Crago: In your letter dated January 15, 2008 you requested a tariff classification ruling. The merchandise under consideration is Item Number A029IA02609, which is described as a Metal Candle Holder. The Metal Candle Holder is a decorative wall bracket for holding a candle, consisting of a square metal housing measuring approximately 6 inches high by 6 inches wide and 3 inches deep with a decorative metal scroll over a glass front. The back of the housing features two teardrop mounting holes for mounting this fixture to a wall. A tealight candle holder is permanently fastened to the inside bottom of the fixture. A mirror covering the inside back of the housing behind the candle holder magnifies and reflects the light forward through the metal scroll. The applicable subheading for the Metal Candle Holder, Item Number A029IA02609 will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 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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