CBP Ruling N039855 — The tariff classification of a candle holder from China.

Tariff classification

Headings: 9405

Product description

The candle holder consists of a clear glass cylindrical-shaped vase-like article measuring approximately 15¾ inches tall with a base diameter of 3? inches, tapering inwards to the top opening of 2½ inches. A round metal receptacle, specifically fitted for holding a tealight candle is suspended within the vase by three metal wires measuring approximately 7 inches long, which hook onto the top rim of the glass. The tealight holder is removable to facilitate lighting of a candle. From the information you provided, this candle holder will be displayed and sold in your household lighting section.

CBP rationale

a tealight candle is suspended within the vase by three metal wires measuring approximately 7 inches long, which hook onto the top rim of the glass. The tealight holder is removable to facilitate lighting of a candle. From the information you provided, this candle holder will be displayed and sold in your household lighting section. The applicable subheading for the Style #S03142 candle holder 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/.

Full text

N039855 October 14, 2008 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Tammie Oliver Kohl’s N56 W17000 Ridgewood Dr. Menomonee Falls, WI 53051 RE: The tariff classification of a candle holder from China. Dear Ms. Oliver: In your letter dated September 25, 2008, you requested a tariff classification ruling. The merchandise under consideration is a candle holder identified as Style #S03142. A sample of the candle holder was submitted with your ruling request and will be returned to you. The candle holder consists of a clear glass cylindrical-shaped vase-like article measuring approximately 15¾ inches tall with a base diameter of 3? inches, tapering inwards to the top opening of 2½ inches. A round metal receptacle, specifically fitted for holding a tealight candle is suspended within the vase by three metal wires measuring approximately 7 inches long, which hook onto the top rim of the glass. The tealight holder is removable to facilitate lighting of a candle. From the information you provided, this candle holder will be displayed and sold in your household lighting section. The applicable subheading for the Style #S03142 candle holder 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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