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N236041 N2 Ruling Active

The tariff classification of a metal candle holder from India.

Issued December 14, 2012 by U.S. Customs and Border Protection.

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N2 N236041 (December 14, 2012)

Tariff classification

HTS codes: 9405.40.6000

Headings: 9405

Product description

The Bronze Candle Holder Trio is identified as a candle holder, which will be sold as a set of three. It is a round/square tray-like rimmed vessel measuring approximately 0.5 inch high with a diameter of 5 inches at its widest point. The candle holder is constructed of 0.03 inch thick steel coated with a lacquer overcoat that gives it a bronze appearance. The holder is designed for holding a standard 3 inch pillar candle. The bottom four corners are fitted with felts allowing the candle holder to be placed onto virtually any flat surface.

CBP rationale

a standard 3 inch pillar candle. The bottom four corners are fitted with felts allowing the candle holder to be placed onto virtually any flat surface. The applicable subheading for the Bronze Candle Holder Trio will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: 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

N236041 December 14, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Donna Robbins PartyLite Worldwide, Inc. 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a metal candle holder from India. Dear Ms. Robbins: In your letter dated November 27, 2012, you requested a tariff classification ruling. The item under consideration is the Bronze Candle Holder Trio. A sample of the candle holder was submitted with your letter and will be returned to you. The Bronze Candle Holder Trio is identified as a candle holder, which will be sold as a set of three. It is a round/square tray-like rimmed vessel measuring approximately 0.5 inch high with a diameter of 5 inches at its widest point. The candle holder is constructed of 0.03 inch thick steel coated with a lacquer overcoat that gives it a bronze appearance. The holder is designed for holding a standard 3 inch pillar candle. The bottom four corners are fitted with felts allowing the candle holder to be placed onto virtually any flat surface. The applicable subheading for the Bronze Candle Holder Trio will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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