The tariff classification of a non-electrical lighting fitting from China.
Issued May 18, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
The Pumpkin T-Light Holder is constructed of resin in the form of a pumpkin measuring approximately 3¾ inches in diameter at its widest point and 2? inches tall. The top center of the pumpkin features a round cutout measuring approximately 1½ inch in diameter and ½ inch deep, specifically fitted for a tealight candle. This design places the candle flame at the optimum position for providing unobstructed light completely around the article. The Pumpkin T-Light Holder will be imported in four different styles, each featuring a bunch of grapes over a single word (i.e. Peace, Grace, Welcome or Blessing) inscribed into the side of the pumpkin. On the bottom of the holder is a securely affixed warning label, in accordance with ASTM F2058-00 standards for candle accessories.
CBP rationale
The applicable subheading for the Pumpkin T-Light 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.
Full text
N058755 May 18, 2009 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Rd. Philadelphia, PA 19111 RE: The tariff classification of a non-electrical lighting fitting from China. Dear Ms. Elvi: In your letter dated April 23, 2009, you requested a tariff classification ruling. The merchandise under consideration is the Pumpkin T-Light Holder, list item number 9005036. A sample of the item was submitted with your ruling request and will be returned to you. The Pumpkin T-Light Holder is constructed of resin in the form of a pumpkin measuring approximately 3¾ inches in diameter at its widest point and 2? inches tall. The top center of the pumpkin features a round cutout measuring approximately 1½ inch in diameter and ½ inch deep, specifically fitted for a tealight candle. This design places the candle flame at the optimum position for providing unobstructed light completely around the article. The Pumpkin T-Light Holder will be imported in four different styles, each featuring a bunch of grapes over a single word (i.e. Peace, Grace, Welcome or Blessing) inscribed into the side of the pumpkin. On the bottom of the holder is a securely affixed warning label, in accordance with ASTM F2058-00 standards for candle accessories. The applicable subheading for the Pumpkin T-Light 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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