N022852 N0 Ruling Active

The tariff classification of a candleholder from China.

Issued February 15, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

This article is a candle accessory, which is an object designed for use with a candle, as defined in the American Society for Testing and Materials (ASTM). Made of polyresin, this candleholder is spherical in shape, measuring approximately 3 inches high by 3.75 inches in diameter with a flat base that allows it to be placed directly on any flat surface. At the top of the sphere is a removable cap, which covers a socket specifically sized for a tealight candle.

CBP rationale

The applicable subheading for the candleholder, item number CC5-002-F07, 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.

Full text

N022852 February 15, 2008 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Christopher Cuddy Mohawk Customs and Shipping LLC 52 Marway Circle, Suite 1 Rochester, NY 14624 RE: The tariff classification of a candleholder from China. Dear Mr. Cuddy: In your letter dated January 28, 2008, you requested a tariff classification ruling on behalf of your client, K-2 Industries Inc. The merchandise under consideration is a tealight candleholder, item number CC5-002-F07. A sample was submitted with your ruling request and will be returned to you. This article is a candle accessory, which is an object designed for use with a candle, as defined in the American Society for Testing and Materials (ASTM). Made of polyresin, this candleholder is spherical in shape, measuring approximately 3 inches high by 3.75 inches in diameter with a flat base that allows it to be placed directly on any flat surface. At the top of the sphere is a removable cap, which covers a socket specifically sized for a tealight candle. The applicable subheading for the candleholder, item number CC5-002-F07, 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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