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The tariff classification of an iron candle holder from China.
Issued February 17, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N093339 (February 17, 2010)
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
Item H903402S is made of iron, consisting of a square base that measures approximately 4 ¾ inches by 4 ¾ inches and is 1 inch tall. Situated in the center of the base is a ½ inch deep receptacle specifically fitted for containing a pillar style candle. Rising from one side of the base similar to a reflector is a single stylized palm leaf made of iron measuring approximately 12 inches high by 4 ¾ inches wide at its widest points. This candleholder features a flat, non-slip bottom for stable placement on a desk or any flat surface.
CBP rationale
The applicable subheading for the candleholder, Item H903402S, 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
N093339 February 17, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Tammie Oliver Kohl’s N56 W17000 Ridgewood Drive Building 3 Menomonee Falls, WI 53051 RE: The tariff classification of an iron candle holder from China. Dear Ms. Oliver: In your letter dated January 26, 2010, you requested a tariff classification ruling. The merchandise under consideration is a candle holder described as Item H903402S. A sample was submitted with your ruling request and will be returned to you. Item H903402S is made of iron, consisting of a square base that measures approximately 4 ¾ inches by 4 ¾ inches and is 1 inch tall. Situated in the center of the base is a ½ inch deep receptacle specifically fitted for containing a pillar style candle. Rising from one side of the base similar to a reflector is a single stylized palm leaf made of iron measuring approximately 12 inches high by 4 ¾ inches wide at its widest points. This candleholder features a flat, non-slip bottom for stable placement on a desk or any flat surface. The applicable subheading for the candleholder, Item H903402S, 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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