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The tariff classification of liquid wax lamps from United States
Issued September 22, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N290003 (September 22, 2017)
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
The products under consideration have been identified as the liquid candles. The liquid candles are liquid wax lamps ranging in sizes. These are table top lamps used in the food service industry. The lamps are made of clear plastic material and contain a cotton wick. The liquid wax are disposable fuel cells that provide bright flame that reliably burns for a duration of time depending on its size. Your request states
CBP rationale
The applicable subheading for the liquid wax lamps will be 9405.50.4000, HTSUS, which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.
Full text
N290003 September 22, 2017 CLA-2-94:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. John M. Strough Mohawk Global Logistics Corp. 123 Air Cargo Road North Syracuse, NY 13212 RE: The tariff classification of liquid wax lamps from United States Dear Mr. Strough: In your letter dated September 6, 2017, on behalf of Hollowick Inc., you requested a tariff classification ruling. The products under consideration have been identified as the liquid candles. The liquid candles are liquid wax lamps ranging in sizes. These are table top lamps used in the food service industry. The lamps are made of clear plastic material and contain a cotton wick. The liquid wax are disposable fuel cells that provide bright flame that reliably burns for a duration of time depending on its size. Your request states you believe these articles should be classified as candles under subheading 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Candles, tapers and the like.” A candle consists of only two components, an ignitable wick and wax or another flammable solid substance, which is formed around the wick. These items do not meet this description and thus are excluded from 3406.00.0000 and must be classified elsewhere. The applicable subheading for the liquid wax lamps will be 9405.50.4000, 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division
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