N238430 N2 Ruling Active

The tariff classification of a hanging candle holder from Taiwan

Issued February 28, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The submitted sample is identified as Item Number P91139, “Love Lite Hanging Votive Holder”. The item is a hanging candle holder comprised of two (small and large) oval shaped, powder coated steel rings. A clear glass cup is securely positioned at the bottom of the inner/smaller ring. The candle holder measures 6 ¾ inches long by 5 ¼ inches wide by 8 ¼ inches high. Attached to the candle holder is a 4 ¾ inches long chain for hanging. At its hanging position, the candle holder measures 13 inches high. It is stated that this item is designed for use with a tealight or votive style candle. The Love Lite Hanging Votive Holder will be shipped in polybag inside a gift box. The candle is sold separately.

CBP rationale

The applicable subheading for the Love Lite Hanging Votive Holder, Item Number P91139 will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings.

Full text

N238430 February 28, 2013 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Donna Robbins PartyLite Worldwide, Inc. 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a hanging candle holder from Taiwan Dear Ms. Robbins: In your letter dated February 1, 2013, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned as requested. The submitted sample is identified as Item Number P91139, “Love Lite Hanging Votive Holder”. The item is a hanging candle holder comprised of two (small and large) oval shaped, powder coated steel rings. A clear glass cup is securely positioned at the bottom of the inner/smaller ring. The candle holder measures 6 ¾ inches long by 5 ¼ inches wide by 8 ¼ inches high. Attached to the candle holder is a 4 ¾ inches long chain for hanging. At its hanging position, the candle holder measures 13 inches high. It is stated that this item is designed for use with a tealight or votive style candle. The Love Lite Hanging Votive Holder will be shipped in polybag inside a gift box. The candle is sold separately. The applicable subheading for the Love Lite Hanging Votive Holder, Item Number P91139 will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings...: Non-electric 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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