The tariff classification of candle holders from China.

Product description

The item under consideration is identified as the JN 0911 Candle Holder. The submitted sample consists of a wooden base, five glass candle holders and fifteen tealight candles. The wooden base measures approximately 15 inches long by 3 inches deep and is ¾ of an inch thick. The wooden base features five equally spaced round receptacles drilled into the base approximately ¼ inch deep with a diameter of 2 inches, designed for holding the five candle holders. The candle holders are made of clear transparent glass with a frosted finish and measure approximately 2½ inches tall with an internal bottom diameter of 1½ inches, specifically designed for holding a tealight or votive size candle. From the information you provided, the base, five candle holders and fifteen disposable wax tealight candles (two replacements for each candle holder) will be imported packaged together for retail sale within a cardboard gift box. As imported, the JN 0911 Candle Holder meets the terms of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The glass candle holders clearly provide the essential character of this set. It is noted that the JN 0911 Candle Holder is imported with candles, which may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool a

CBP rationale

a tealight or votive size candle. From the information you provided, the base, five candle holders and fifteen disposable wax tealight candles (two replacements for each candle holder) will be imported packaged together for retail sale within a cardboard gift box. As imported, the JN 0911 Candle Holder meets the terms of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The glass candle holders clearly provide the essential character of this set. It is noted that the JN 0911 Candle Holder is imported with candles, which may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). The applicable subheading for the JN 0911 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

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