CBP Ruling N114558 — The tariff classification of a candleholder from China.

Tariff classification

Headings: 9405

Product description

The merchandise under consideration is the Candle Garden, item number A029IA04339. It consists of a wooden and glass tray, three large candleholders, four small candleholders, and glass beads, imported together, packaged ready for retail sale. The wooden tray is rectangular in shape, measuring approximately 17¼ inches long by 4¾ inches wide by 1¼ inches high with a glass mirrored surface. The three large candleholders are made of clear glass flecked with silver paint, and measure approximately 2¾ inches high with a top opening diameter of 2? inches, tapering inwards at the bottom to a diameter specifically fitted to contain a votive candle. The four small candleholders are also made of clear glass flecked with silver paint, and measure approximately 1¼ inches high with a top opening of 2 inches in diameter, tapering inwards at the bottom to a diameter specifically fitted to contain a tea light candle. The candleholders are placed on the glass surface of the tray, and the glass beads arranged around the candleholders. The mirrored surface of the tray and the glass beads serve to reflect the light from the illuminated candles.

CBP rationale

The applicable subheading for the Candle Garden, item number A029IA04339, 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

N114558 August 5, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Troy D. Crago-Edwards Atico International 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a candleholder from China. Dear Mr. Crago-Edwards: In your letter dated July 9, 2010, you requested a tariff classification ruling. The merchandise under consideration is the Candle Garden, item number A029IA04339. It consists of a wooden and glass tray, three large candleholders, four small candleholders, and glass beads, imported together, packaged ready for retail sale. The wooden tray is rectangular in shape, measuring approximately 17¼ inches long by 4¾ inches wide by 1¼ inches high with a glass mirrored surface. The three large candleholders are made of clear glass flecked with silver paint, and measure approximately 2¾ inches high with a top opening diameter of 2? inches, tapering inwards at the bottom to a diameter specifically fitted to contain a votive candle. The four small candleholders are also made of clear glass flecked with silver paint, and measure approximately 1¼ inches high with a top opening of 2 inches in diameter, tapering inwards at the bottom to a diameter specifically fitted to contain a tea light candle. The candleholders are placed on the glass surface of the tray, and the glass beads arranged around the candleholders. The mirrored surface of the tray and the glass beads serve to reflect the light from the illuminated candles. The applicable subheading for the Candle Garden, item number A029IA04339, 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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