R01207 R0 Ruling Active

Classification of 7 wax candles poured in ceramic containers, 1 ceramic candleholder, 1 iron fireplace candleholder and 1 iron chandelier from China.

Issued December 30, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3406.00.0000, 9405.50.4000

Headings: 3406, 9405

Product description

Items # 1,2,3,4,5, 6 and 7 Ceramic Candles consist of wax candles poured in pillar, rectangle, cylinder, step, pot and brick shaped ceramic candleholders. Item # 8 Ceramic Candle consists of a ceramic candleholder with backlit image and pillar candle. Item # 9 Rod Iron Fireplace consists of a wrought iron fireplace candleholder with 5 candles poured in ceramic containers. Item # 10 Rod Iron Chandelier consists of a wrought iron chandelier with 8 ceramic candleholders and 8 pillar candles.

CBP rationale

The applicable subheading for the wax candles poured in pillar, rectangle, cylinder, step, pot and brick shaped ceramic candleholders will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The applicable subheading for the ceramic candleholder with backlit image and pillar candle, the wrought iron fireplace candleholder with 5 candles poured in ceramic containers and the wrought iron chandelier with 8 ceramic candleholders and 8 pillar candles will be 9405.50.4000, HTSUS, which provides for other non-electrical lamps and lighting fittings, other.

Full text

NY R01207 December 30, 2004 CLA-2-34:RR:NC:SP:237 R01207 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 9405.50.4000 Mr. Ole Skaaning Ken Hamanaka Company Inc. 5770 West Century Blvde., Suite 760 Los Angeles, CA 90045 RE: Classification of 7 wax candles poured in ceramic containers, 1 ceramic candleholder, 1 iron fireplace candleholder and 1 iron chandelier from China. Dear Mr. Skaaning: In your letter dated December 17, 2004, on behalf of The Market Source LLC, you requested a tariff classification ruling. Items # 1,2,3,4,5, 6 and 7 Ceramic Candles consist of wax candles poured in pillar, rectangle, cylinder, step, pot and brick shaped ceramic candleholders. Item # 8 Ceramic Candle consists of a ceramic candleholder with backlit image and pillar candle. Item # 9 Rod Iron Fireplace consists of a wrought iron fireplace candleholder with 5 candles poured in ceramic containers. Item # 10 Rod Iron Chandelier consists of a wrought iron chandelier with 8 ceramic candleholders and 8 pillar candles. The applicable subheading for the wax candles poured in pillar, rectangle, cylinder, step, pot and brick shaped ceramic candleholders will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty is free. The applicable subheading for the ceramic candleholder with backlit image and pillar candle, the wrought iron fireplace candleholder with 5 candles poured in ceramic containers and the wrought iron chandelier with 8 ceramic candleholders and 8 pillar candles will be 9405.50.4000, HTSUS, which provides for other non-electrical lamps and lighting fittings, other. The rate of duty is 6 percent ad valorem. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, phone (202) 482-2312. 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 control number indicated above should be provided with entry documents filed at time merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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