U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of candleholder sets from China.
NY G88222 March 30, 2001 CLA-2-94:RR:NC:2:227 G88222 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Jim Paciaffi Coronet Brokers Corp. P.O Box 300764 Cargo Bldg. 80 John F. Kennedy Int’l. Airport Jamaica, NY 11430-0764 RE: The tariff classification of candleholder sets from China. Dear Mr. Paciaffi: In your letter dated March 8, 2001, on behalf of Novelties 29 Inc., you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted consist of the following candleholder sets: a square-shaped glass candleholder that measures approximately 7 ¼ inches in length by 7 ¼ inches in width by 5/8 inch in height. It possesses two glass crossbars, each measuring about 1 inch in width, that are affixed across the midsection of its full length and width, thereby imparting a cross-like effect. There is also a 1-inch glass square, affixed to each corner of its top surface, and a small round-shaped bottom support at each corner. The crossbars, as well as the border encircling the holder, are covered with metal overlays of open-worked ornate motifs measuring nearly 1 inch in width. The arrangement of the decorative overlays, slightly elevated due to the holder’s construction, and the crossbars creates square-shaped receptacle-like quadrants for the insertion of wax candles in the form of columns measuring about 4 inches in height by 2 inches in width by 2 inches in depth. a square-shaped glass candleholder with flat bottom that measures approximately 3 inches in length by 3 inches in width by 3/8 inch in height and possesses a 1-inch glass square affixed to each corner of the top surface. Its border is encircled with a metal overlay, measuring about 1 inch in width, that consists of open-worked ornate motifs. Due to the construction of the article, the overlay is slightly raised in order to form an inner receptacle area that is designed for the insertion of a 3-inch wax-filled cube-shaped candle. Although the candles will be retail packed with these holders, you claim that the candles are separately classifiable under subheading 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. However, since this merchandise is considered to be sets for tariff purposes with the essential character being imparted by the candleholders, noting General Rule of Interpretation 3 (b), classification of these sets will be under the subheading that provides for the candleholders. The applicable subheading for these candleholder sets will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs. 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division