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The tariff classification of a shell mosaic votive candleholder from the Philippines.
Issued November 5, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N041677 (November 5, 2008)
Tariff classification
HTS codes: 9601.90.2000
Headings: 9601
GRI rules applied: GRI 3
Product description
The glass candleholder is five inches tall with a diameter opening of four inches. The exterior of the glass is completely covered with various kinds of natural sea shells. The candle will not be shipped with the candleholder. The subject candleholder is composed of different components [glass, natural shell] and is considered a composite good. Regarding the essential character of the candleholder, 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 natural shell component imparts the essential character to the good.
CBP rationale
The applicable subheading for the shell mosaic votive candleholder 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.
Full text
N041677 November 5, 2008 CLA-2-96:OT:RR:E:NC:SP:233 CATEGORY: Classification TARIFF NO.: 9601.90.2000 Ms. Ruby Chan Williams-Sonoma, Inc. 151 Union Street 1 Ice House San Francisco, CA 94111 RE: The tariff classification of a shell mosaic votive candleholder from the Philippines. Dear Ms. Chan: In your letter dated October 15, 2008, you requested a tariff classification ruling. Photographs and description have been submitted for a shell mosaic votive candleholder, SKU number 7890452. The glass candleholder is five inches tall with a diameter opening of four inches. The exterior of the glass is completely covered with various kinds of natural sea shells. The candle will not be shipped with the candleholder. The subject candleholder is composed of different components [glass, natural shell] and is considered a composite good. Regarding the essential character of the candleholder, 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 natural shell component imparts the essential character to the good. The applicable subheading for the shell mosaic votive candleholder 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
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