N053404 N0 Ruling Active

The tariff classification of pillar candle holders from China.

Issued March 16, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The merchandise under consideration are two pillar candle holders identified as Leaves and Beads Pillar Harvest Candle Holders, Item Numbers RW010605-S and RW010605-L. Both candle holders have a total outside diameter of 5 inches, with the RW010605-S measuring 6 inches in height, and the RW010605-L measuring 8¾ inches in height. The pillar candle holders are constructed of thin iron with a round base sitting atop several metal scroll legs, and featuring a ring specifically fitted for a pillar candle. On top of the base is a cylindrical decorative metal wire leaf pattern with several plastic beads glued onto the scroll work in various locations. A clear glass cylinder or sleeve, which is open at both ends, is provided to slip inside the metal scroll work and around a pillar candle protecting it from disturbances.

CBP rationale

The applicable subheading for the Leaves and Beads Candle Holders, Item Numbers RW010605-S and RW010605-L 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.

Full text

N053404 March 16, 2009 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. David P. Armbruster Garden Ridge 19411 Atrium Place Houston, TX 77084 RE: The tariff classification of pillar candle holders from China. Dear Mr. Armbruster: In your letter dated March 3, 2009, you requested a tariff classification ruling. The merchandise under consideration are two pillar candle holders identified as Leaves and Beads Pillar Harvest Candle Holders, Item Numbers RW010605-S and RW010605-L. Both candle holders have a total outside diameter of 5 inches, with the RW010605-S measuring 6 inches in height, and the RW010605-L measuring 8¾ inches in height. The pillar candle holders are constructed of thin iron with a round base sitting atop several metal scroll legs, and featuring a ring specifically fitted for a pillar candle. On top of the base is a cylindrical decorative metal wire leaf pattern with several plastic beads glued onto the scroll work in various locations. A clear glass cylinder or sleeve, which is open at both ends, is provided to slip inside the metal scroll work and around a pillar candle protecting it from disturbances. The applicable subheading for the Leaves and Beads Candle Holders, Item Numbers RW010605-S and RW010605-L 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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