The tariff classification of decorative candle holders from China
Issued October 15, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
The submitted samples will be returned to you. The merchandise under consideration is two styles of ornamental candle holders. Item JG-0201 is a tea light holder made of iron and glass. The iron holder consists of a horizontal base in the shape of a horseshoe and a vertical iron star surrounded by a twisted iron wire circle. A glass cup is hung from an iron ring behind the star and secured with iron tabs. The glass cup is designed for use with a tea light candle (not included). This item measures approximately 6 inches high by 6 inches wide by 4 inches deep. Item JG-0188 is a lantern style candle holder made of iron and glass. The iron holder is shaped like a can and decorated with cutout iron stars and twisted iron wire. A glass sleeve is secured inside the lantern with iron tabs. The lantern includes an iron wire handle that is twisted at the top to form a ring for hanging. A candle is not included. This item measures approximately 5-1/2 inches wide by 6 inches deep by 13-1/2 inches high when hung. Both candle holders are ornamental in nature. The presence of a candle only enhances the decorative nature of the item. They are excluded from classification as lamps by application of Note 1(l) to Chapter 94.
CBP rationale
The applicable subheading for the candle holders 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
N079095 October 15, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Tammie Oliver Kohl’s Department Stores N56 W 17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of decorative candle holders from China Dear Ms. Oliver: In your letter dated September 28, 2009, you requested a tariff classification ruling. The submitted samples will be returned to you. The merchandise under consideration is two styles of ornamental candle holders. Item JG-0201 is a tea light holder made of iron and glass. The iron holder consists of a horizontal base in the shape of a horseshoe and a vertical iron star surrounded by a twisted iron wire circle. A glass cup is hung from an iron ring behind the star and secured with iron tabs. The glass cup is designed for use with a tea light candle (not included). This item measures approximately 6 inches high by 6 inches wide by 4 inches deep. Item JG-0188 is a lantern style candle holder made of iron and glass. The iron holder is shaped like a can and decorated with cutout iron stars and twisted iron wire. A glass sleeve is secured inside the lantern with iron tabs. The lantern includes an iron wire handle that is twisted at the top to form a ring for hanging. A candle is not included. This item measures approximately 5-1/2 inches wide by 6 inches deep by 13-1/2 inches high when hung. Both candle holders are ornamental in nature. The presence of a candle only enhances the decorative nature of the item. They are excluded from classification as lamps by application of Note 1(l) to Chapter 94. The applicable subheading for the candle holders 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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