N099438 N0 Ruling Active

The tariff classification of lamp parts from China.

Issued April 7, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.91.6080

Headings: 9405

Product description

From the information you provide, including photographs of the finished item, the glass holder is designed to be suspended into a gel-like material within a martini glass, creating the finished product identified as the Candy Cane Martini, a scented candleholder. The glass holder is in the shape of a cone measuring approximately 3 inches tall with a top opening of 2¾ inches in diameter. Within the bottom end of the cone, the glass is formed in such a way as to hold a tea light, votive or taper candle. In your letter you suggest classification under 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-electrical lamps and lighting fittings. The glass article is clearly designed to hold a candle; however, as imported the holder is not capable of functioning as a candleholder on its own and must be inserted into some type of stand or base to remain upright.

CBP rationale

The applicable subheading for the glass holder for the Candy Cane Martini candleholder will be 9405.91.6080, HTSUS, which provides for “Lamps and lighting fittings.

Full text

N099438 April 7, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.91.6080 Ms. Melissa Moore Hanna’s Candle Company 2700 Armstrong Avenue Fayetteville, AR 72701 RE: The tariff classification of lamp parts from China. Dear Ms. Moore: In your letter dated February 11, 2010, you requested a tariff classification ruling. The merchandise under consideration is identified in your request as a glass votive holder. A sample of the glass holder was provided with your ruling request. From the information you provide, including photographs of the finished item, the glass holder is designed to be suspended into a gel-like material within a martini glass, creating the finished product identified as the Candy Cane Martini, a scented candleholder. The glass holder is in the shape of a cone measuring approximately 3 inches tall with a top opening of 2¾ inches in diameter. Within the bottom end of the cone, the glass is formed in such a way as to hold a tea light, votive or taper candle. In your letter you suggest classification under 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-electrical lamps and lighting fittings. The glass article is clearly designed to hold a candle; however, as imported the holder is not capable of functioning as a candleholder on its own and must be inserted into some type of stand or base to remain upright. The applicable subheading for the glass holder for the Candy Cane Martini candleholder will be 9405.91.6080, HTSUS, which provides for “Lamps and lighting fittings...and parts thereof not elsewhere specified or included: Parts: Of glass: Other: Other.” The general rate of duty will be 4.5 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →