R01114 R0 Ruling Active

The tariff classification of tea light candle holder sets from China.

Issued December 22, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6913.90.5000, 9505.10.2500

Headings: 9505, 6913

Product description

You have submitted photocopies of item number C072SA00046, a Santa Tea Light Candle Set and item number C072SA00047, a Snowman Tea Light Candle Set. The Santa Tea Light Candle Set is identified as item number C072SA00046. The candle holder is composed of dolomite material and designed as the Santa figure. The candle holder measures 4.5” in diameter and 4.5” high. The tea light candles are composed of 60% palm oil and 40% paraffin wax. The tea light candles only enhances the decorative effect of the candle holder rather than provide illumination of the room. Eight unscented candles in tin cups are packed together as a set in a polybag with a ribbon bow. The Santa figure candle holder imparts the essential character to the set. The Snowman Tea Light Candle Set is identified as item number C072SA00047. The candle holder is composed of dolomite material. It is designed in the shape of a snowman. The snowman candle holder measures 4.5” in diameter and 4.5” high. The tea light candles are composed of 60% palm oil and 40% paraffin wax. The tea light candles only enhance the decorative effect of the candle holder rather than provide illumination of the room. Eight unscented candles in tin cups and packed together as a set in a polybag with a ribbon bow. The Snowman figure candle holder imparts the essential character to the set.

CBP rationale

The applicable subheading for the Santa candle holder set will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. The applicable subheading for the snowman candle holder set will be 6913.90.5000, HTS, which provides for other ornamental ceramic articles…other.

Full text

NY R01114 December 22, 2004 CLA-2-95:RR:NC:SP:225 R01114 CATEGORY: Classification TARIFF NO. 9505.10.2500; 6913.90.5000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of tea light candle holder sets from China. Dear Mr. Crago: In your letter dated November 29, 2004, you requested a classification ruling. You have submitted photocopies of item number C072SA00046, a Santa Tea Light Candle Set and item number C072SA00047, a Snowman Tea Light Candle Set. The Santa Tea Light Candle Set is identified as item number C072SA00046. The candle holder is composed of dolomite material and designed as the Santa figure. The candle holder measures 4.5” in diameter and 4.5” high. The tea light candles are composed of 60% palm oil and 40% paraffin wax. The tea light candles only enhances the decorative effect of the candle holder rather than provide illumination of the room. Eight unscented candles in tin cups are packed together as a set in a polybag with a ribbon bow. The Santa figure candle holder imparts the essential character to the set. The Snowman Tea Light Candle Set is identified as item number C072SA00047. The candle holder is composed of dolomite material. It is designed in the shape of a snowman. The snowman candle holder measures 4.5” in diameter and 4.5” high. The tea light candles are composed of 60% palm oil and 40% paraffin wax. The tea light candles only enhance the decorative effect of the candle holder rather than provide illumination of the room. Eight unscented candles in tin cups and packed together as a set in a polybag with a ribbon bow. The Snowman figure candle holder imparts the essential character to the set. The applicable subheading for the Santa candle holder set will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. The applicable subheading for the snowman candle holder set will be 6913.90.5000, HTS, which provides for other ornamental ceramic articles…other. The rate of duty will be 6 percent ad valorem. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →