The tariff classification of a candle holder from China.
Issued September 3, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9817.95.05, 9405.50.4000
Product description
The merchandise under consideration is a Halloween Candle Holder, Item Number A079FA02480. The Halloween Candle Holder is constructed of a combination of agglomerated stone and plastic resin in the form of a three-dimensional human skull measuring approximately 3¼ inches in height. A glass insert is cemented into the top of the skull specifically fitted for a tealight candle with a standard diameter of 1½ inches. The upper rim of the glass insert is flush with the top of the skull leaving the candle flame fully exposed. From the information you provided, this Halloween Candle Holder will be advertised, marketed, labeled and sold during the Halloween season. The candle holder is classifiable under 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 Halloween. It is designed, marketed and sold during and in celebration of Halloween, which is a recognized holiday in the United States (see HQ H019363). Accordingly, the Halloween Candle Holder is eligible for duty-free treatment under subheading 9817.95.05, HTSUS.
CBP rationale
The applicable subheading for the Halloween Candle Holder, Item Number A079FA02480, will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.
Full text
N036180 September 3, 2008 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 candle holder from China. Dear Mr. Crago: In your letter dated August 20, 2008, you requested a tariff classification ruling. The merchandise under consideration is a Halloween Candle Holder, Item Number A079FA02480. The Halloween Candle Holder is constructed of a combination of agglomerated stone and plastic resin in the form of a three-dimensional human skull measuring approximately 3¼ inches in height. A glass insert is cemented into the top of the skull specifically fitted for a tealight candle with a standard diameter of 1½ inches. The upper rim of the glass insert is flush with the top of the skull leaving the candle flame fully exposed. From the information you provided, this Halloween Candle Holder will be advertised, marketed, labeled and sold during the Halloween season. The candle holder is classifiable under 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 Halloween. It is designed, marketed and sold during and in celebration of Halloween, which is a recognized holiday in the United States (see HQ H019363). Accordingly, the Halloween Candle Holder is eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the Halloween Candle Holder, Item Number A079FA02480, 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
Ruling history
More rulings on the same tariff codes
The tariff classification of a textile Halloween Basket from China
The tariff classification of a plastic bowl from China Ms. Lawrence In your letter dated February 2, 2026, you requested a tariff classification ruling. A sample and an import quote sheet was submitted with your request. The sample will be retained by this office. The item is referred to as a 3D Ghost Ramekin, SKU #43846501. The three-dimensional, round, white bowl is shaped like a ghost’s face. The item measures approximately 3.62 inches long by 3.62 inches wide by 2.17 inches high. The bowl is made from 50% melamine and 50% urea plastic materials. You have indicated that the bowl is food-safe, but it’s not dishwasher, microwave, or oven-safe. The item will be marketed and sold during the Halloween season. The volume capacity of the bowl is 6.4 fluid ounces. You refer to this item as a ramekin. A ramekin is an individual baking dish used in the oven. This article is a plastic bowl and is not heatproof. The applicable subheading for the Ghost bowl, SKU#43846501, will be 3924.10.2000, H
The tariff classification of hand-painted candles from Lithuania
The tariff classification of ceramic cups and a ceramic coaster set from China
The tariff classification of a plastic water bottle from China
The tariff classification of ceramic tableware articles from China
The tariff classification of an iron candle holder from India
The tariff classification of two glass candle holders from China
The tariff classification of soap dispensers and bathroom holders from China
The tariff classification of a candle holder from China
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 →