N037958 N0 Ruling Active

The tariff classification of candle holder baskets from China

Issued October 1, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

The merchandise under consideration is described as a Harvest Wire Mesh Candle Holder Basket. Each ornamental basket is made of iron wire mesh and features a handle, two decorative leaves and a receptacle measuring approximately 1½ inch wide by ¾ inch deep that is designed to hold a candle. Item number A076GA02265 is designed to resemble an acorn; it measures 5.5 inches in diameter by 5.25 inches high. Item number A076GA02266 is designed to resemble a pumpkin; it measures 6.5 inches in diameter by 5 inches high. The illumination provided by a candle serves to enhance the decorative appearance of the basket.

CBP rationale

The applicable subheading for the base metal decorative baskets will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other.

Full text

N037958 October 1, 2008 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of candle holder baskets from China Dear Mr. Crago: In your letter dated September 8, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The merchandise under consideration is described as a Harvest Wire Mesh Candle Holder Basket. Each ornamental basket is made of iron wire mesh and features a handle, two decorative leaves and a receptacle measuring approximately 1½ inch wide by ¾ inch deep that is designed to hold a candle. Item number A076GA02265 is designed to resemble an acorn; it measures 5.5 inches in diameter by 5.25 inches high. Item number A076GA02266 is designed to resemble a pumpkin; it measures 6.5 inches in diameter by 5 inches high. The illumination provided by a candle serves to enhance the decorative appearance of the basket. The applicable subheading for the base metal decorative baskets will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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