The tariff classification of a tea light candle holder from China.
Issued June 20, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9601.90.2000
Headings: 9601
GRI rules applied: GRI 3
Product description
” This item measure six inches high and is composed of 55% iron wire, 40% natural capiz and 5% glass. Two versions have been provided: one with a trumpet-playing angel in gold colored wire and one of an angel holding a harp in silver colored wire. A distinguishing feature of both versions is extensive use of capiz or window shade shell to form robes and wings. The subject candle holder is composed of different components and is considered a composite good. Regarding the essential character of the candle holder, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the shell component imparts the essential character to the good.
CBP rationale
a harp in silver colored wire. A distinguishing feature of both versions is extensive use of capiz or window shade shell to form robes and wings. The subject candle holder is composed of different components and is considered a composite good. Regarding the essential character of the candle holder, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the shell component imparts the essential character to the good. The applicable subheading for the tea light candle holders will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding): Other: Worked shell and articles thereof.” The 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
N029975 June 20, 2008 CLA-2-96:OT:RR:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9601.90.2000 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a tea light candle holder from China. Dear Mr. Crago: In your letter dated May 19, 2008, you requested a tariff classification ruling. Your samples will be returned as you requested. Samples have been submitted for item number A07MA01760 “Capiz Angel Tea Light Candle Holder.” This item measure six inches high and is composed of 55% iron wire, 40% natural capiz and 5% glass. Two versions have been provided: one with a trumpet-playing angel in gold colored wire and one of an angel holding a harp in silver colored wire. A distinguishing feature of both versions is extensive use of capiz or window shade shell to form robes and wings. The subject candle holder is composed of different components and is considered a composite good. Regarding the essential character of the candle holder, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the shell component imparts the essential character to the good. The applicable subheading for the tea light candle holders will be 9601.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding): Other: Worked shell and articles thereof.” The 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of worked shell from China.
The tariff classification of shaped mollusk shells from the Philippines.
The tariff classification of a toothbrush holder from China.
The tariff classification of picture frames from the Philippines.
The tariff classification of handbags assembled in China.
The tariff classification of miracle berry, an abaca basket, and capiz shell ornament from the Philippines
The tariff classification of candle holders from China and a shell pumpkin from the Philippines.
The tariff classification of mesh backed rivershell mosaic tile from China.
The tariff classification of shells, placed into a coconut husk, from Philippines.
The tariff classification of garland, composed of starfish and shells, from Philippines.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →