N258758 N2 Ruling Active

The tariff classification of a candle holder with case from China

Issued November 20, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The sample is identified as the “Forbidden Fruit Travel Tealight Holder,” Item number P91624. The item is comprised of two articles, a candle holder and a fitted faux leather case. The candle holder has a hinged lid with a cutout damask motif design. It is made of iron with nickel plating and measures approximately 2.5 inches in diameter and 1 inch deep. When a lit tealight candle (sold separately) is inserted inside the holder, the damask motif design will be formed on the wall. The round-shaped case is made of 90 percent polyurethane and 10 percent flocked paper. It has a Snap-On lid and measures approximately 3.5 inches in diameter, and 2 inches deep. The candle holder and the case are packaged and sold together.

CBP rationale

The applicable subheading for the “Forbidden Fruit Travel Tealight Holder,” Item number P91624, 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

N258758 November 20, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Donna Robbins PartyLite Worldwide, LLC 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a candle holder with case from China Dear Ms. Robbins: In your letter dated October 24, 2014, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned to you. The sample is identified as the “Forbidden Fruit Travel Tealight Holder,” Item number P91624. The item is comprised of two articles, a candle holder and a fitted faux leather case. The candle holder has a hinged lid with a cutout damask motif design. It is made of iron with nickel plating and measures approximately 2.5 inches in diameter and 1 inch deep. When a lit tealight candle (sold separately) is inserted inside the holder, the damask motif design will be formed on the wall. The round-shaped case is made of 90 percent polyurethane and 10 percent flocked paper. It has a Snap-On lid and measures approximately 3.5 inches in diameter, and 2 inches deep. The candle holder and the case are packaged and sold together. The applicable subheading for the “Forbidden Fruit Travel Tealight Holder,” Item number P91624, 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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