United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F80724 - NY F80777 > NY F80767

Previous Ruling Next Ruling
NY F80767




January 4, 2000

CLA-2-94:RR:NC:2:227 F80767

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Mr. Stephen S. Spraitzar
George R. Tuttle
Three Embarcadero Center, Suite 1160
San Francisco, California 94111

RE: The tariff classification of a candleholder with candle from China

Dear Mr. Spraitzar:

In your letter dated December 14, 1999, on behalf of The Companion Group, you requested a tariff classification ruling.

The submitted sample consists of a base metal candleholder containing a 4 inch cube candle that is imported already packed together for use and sale as a set. The metal holder consists of a cube-shaped metal framework, with an open top, a solid metal bottom and cut-outs on all four sides that form a design of a gecko. The holder rests on four ½ “ ball-shaped legs. The principal use of the holder is as a candleholder.

The essential character of this item is imparted by the metal candleholder as it is the central piece and the focus of the set.

The Department of Commerce has determined that petroleum wax candles made in the following shapes: tapers, spirals, straight-sided dinner candles, rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the 4 inch cube candle is within the scope of the antidumping duty order.

The applicable subheading for this metal candleholder with candle 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.

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,

Previous Ruling Next Ruling

See also: