N035285 N0 Ruling Active

The tariff classification of a "Plastic and Wire Candle Ring", item # 129601547, from China

Issued August 19, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The “Plastic and Wire Candle Ring” is imported in three sizes measuring approximately 1”, 3” and 6” in diameter and comes in green, red, yellow and white colors. The candle ring is made of plastic pine needles wrapped by wire around a plastic and wire base. The candle ring is covered with glitter and on selected pine needles a small bead of plastic is glued. The “Plastic and Wire Candle Ring” is marketed and sold for the Christmas season and is considered festive foliage. The candle ring will be used to decorate the home and help create a festive atmosphere to celebrate the Christmas holiday.

CBP rationale

The applicable subheading for a “Plastic and Wire Candle Ring”, item # 129601547, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.

Full text

N035285 August 19, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. David P Armbruster Garden Ridge 19411 Atrium Place Suite 170 Houston, TX 77084-6024 RE: The tariff classification of a “Plastic and Wire Candle Ring”, item # 129601547, from China Dear Mr. Armbruster: In your letter dated August 7, 2008, you requested a tariff classification ruling. The “Plastic and Wire Candle Ring” is imported in three sizes measuring approximately 1”, 3” and 6” in diameter and comes in green, red, yellow and white colors. The candle ring is made of plastic pine needles wrapped by wire around a plastic and wire base. The candle ring is covered with glitter and on selected pine needles a small bead of plastic is glued. The “Plastic and Wire Candle Ring” is marketed and sold for the Christmas season and is considered festive foliage. The candle ring will be used to decorate the home and help create a festive atmosphere to celebrate the Christmas holiday. The applicable subheading for a “Plastic and Wire Candle Ring”, item # 129601547, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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