N245354 N2 Ruling Active

The tariff classification of a Candle Holder from China

Issued September 17, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

Item Number P91364 is a bowl-like shaped Candle Holder that feature cutout leaves design with red painted berries. The cutout design allows the candle flame to provide unobstructed light. The item is comprised of nickel plated steel with a clear lacquer coating and measures approximately 4 1/2 inches tall by 6 inches in diameter at its widest point. The bottom of the Candle Holder has a horizontal ring that protrudes from its center to support a 3 inch Pillar or Jar candle (not included). The candle holder is designed to be placed on a flat surface. It is stated the item will be shipped in a polybag inside a gift box.

CBP rationale

The applicable subheading for the Modern Holly Candle Holder, Item number P91364 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

N245354 September 17, 2013 CLA-2-94:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Donna Robbins PartyLite Worldwide, LLC 59 Armstrong Rd. Plymouth, MA 02360 RE: The tariff classification of a Candle Holder from China Dear Ms. Robbins: In your letter dated August 14, 2013, you requested a tariff classification ruling. The merchandise under consideration is the Modern Holly Candle Holder, Item Number P91364. A sample was submitted with your ruling request and will be returned to you. Item Number P91364 is a bowl-like shaped Candle Holder that feature cutout leaves design with red painted berries. The cutout design allows the candle flame to provide unobstructed light. The item is comprised of nickel plated steel with a clear lacquer coating and measures approximately 4 1/2 inches tall by 6 inches in diameter at its widest point. The bottom of the Candle Holder has a horizontal ring that protrudes from its center to support a 3 inch Pillar or Jar candle (not included). The candle holder is designed to be placed on a flat surface. It is stated the item will be shipped in a polybag inside a gift box. The applicable subheading for the Modern Holly Candle Holder, Item number P91364 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 Hope Abada at (646) 733-3016. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division

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