N258640 N2 Ruling Active

The tariff classification of a decorative “metal wire candle holder” from China.

Issued November 19, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8306.29.0000

Headings: 8306

Product description

Rite Aid, item number 9035055, is described as the metal wire candle holder. The candle holder consists of: a circular metal saucer with three knob-like feet, a tea cup made of mesh wire with a metal twined ribbing along its top circumference, and a scrolled metal handle. Attached to the teacup are three ornaments found in nature. The teacup candle holder is depicted in three colors: yellowish-orange, green and lavender-purple. This item measures 5-inches by 4-inches by 3.15-inches, and is not imported with its candle. We agree with you that the metal wire candle holder is decorative in design over that of providing utilitarian light, for diffused light materializes upon illumination of the tea-light candle.

CBP rationale

The applicable subheading for the metal wire candle holder will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: statuettes and other ornaments, and parts thereof: Other.

Full text

N258640 November 19, 2014 CLA-2-86:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Lynn Schab Omni Global Sourcing Solutions, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a decorative “metal wire candle holder” from China. Dear Ms. Schab: In your letter dated October 20, 2014, on behalf of Rite Aid, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Rite Aid, item number 9035055, is described as the metal wire candle holder. The candle holder consists of: a circular metal saucer with three knob-like feet, a tea cup made of mesh wire with a metal twined ribbing along its top circumference, and a scrolled metal handle. Attached to the teacup are three ornaments found in nature. The teacup candle holder is depicted in three colors: yellowish-orange, green and lavender-purple. This item measures 5-inches by 4-inches by 3.15-inches, and is not imported with its candle. We agree with you that the metal wire candle holder is decorative in design over that of providing utilitarian light, for diffused light materializes upon illumination of the tea-light candle. The applicable subheading for the metal wire candle holder will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: statuettes and other ornaments, and parts thereof: Other.” The rate of duty will be free. 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 Neil H. Levy at E-mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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