9 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N306504 N3 Ruling Active

The tariff classification of a wood condleholer from India.

Issued October 3, 2019 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N3 N306504 (October 3, 2019)

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The merchandise under consideration is identified as the Wooden Candle Holder, SKU# 23919801. The candleholder is made of wood and measures approximately 8 inches tall by 4.5 inches in diameter at its widest point. It features a cylindrical metal cap designed to stabilize a pillar candle on the top.

CBP rationale

The applicable subheading for the Wooden Candle Holder 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

N306504 October 3, 2019 CLA-2-94:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Elizabeth McGuffin Dollar General Corp. Goodlettsville, TN 37072 RE: The tariff classification of a wood condleholer from India. Dear Ms. McGuffin: In your letter dated September 30, 2019, you requested a tariff classification ruling. The merchandise under consideration is identified as the Wooden Candle Holder, SKU# 23919801. The candleholder is made of wood and measures approximately 8 inches tall by 4.5 inches in diameter at its widest point. It features a cylindrical metal cap designed to stabilize a pillar candle on the top. The applicable subheading for the Wooden Candle Holder 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 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 the 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 Michael Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N306504

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.