R04100 R0 Ruling Active

The tariff classification of decorative candleholders from China.

Issued June 13, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The subject merchandise, based on the submitted information, is a set of three artificial floral-shaped candleholders (item number 727681-9VOV), with each measuring approximately 11 ¼ inches long. Each candleholder also consists of the following components: a terra-cotta flowerpot-shaped base with an interior wooden block for supporting the faux grass-like top; a metal (non-brass) stem with leaves; and a top tulip-shaped glass candleholder, which is stated to measure about 1 ¾ inches across its open-top diameter, excluding the lip, with a depth of 2 inches. It is noted that this set, which is not one for tariff classification purposes, has different-colored tulip-shaped candleholders.

CBP rationale

The applicable subheading for these decorative candleholders will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other non-electric lamps and lighting fittings, other.

Full text

NY R04100 June 13, 2006 CLA-2-94:RR:NC:1:108 R04100 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Michael D. Mason LTD Commodities, LLC 2800 Lakeside Drive Bannockburn, IL 60015 RE: The tariff classification of decorative candleholders from China. Dear Mr. Mason: In your letter dated June 2, 2006, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a set of three artificial floral-shaped candleholders (item number 727681-9VOV), with each measuring approximately 11 ¼ inches long. Each candleholder also consists of the following components: a terra-cotta flowerpot-shaped base with an interior wooden block for supporting the faux grass-like top; a metal (non-brass) stem with leaves; and a top tulip-shaped glass candleholder, which is stated to measure about 1 ¾ inches across its open-top diameter, excluding the lip, with a depth of 2 inches. It is noted that this set, which is not one for tariff classification purposes, has different-colored tulip-shaped candleholders. The applicable subheading for these decorative candleholders will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other non-electric lamps and lighting fittings, 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 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 Michael Contino at 646-733-3014. 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 →