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 > 2002 NY Rulings > NY I85593 - NY I85633 > NY I85626

Previous Ruling Next Ruling
NY I85626




September 16, 2002

CLA-2-94:RR:NC:2:227 I85626

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000; 3406.00.0000

Ms. Wendy Reynolds
Horizons East, LLC
351 Courtland Avenue
Stamford, CT 06906

RE: The tariff classification of candleholder sets, non-electrical lamps and candles from China.

Dear Ms. Reynolds:

In your letter dated August 26, 2002, you requested a tariff classification ruling.

The submitted samples consist of the following articles:
three decorative candleholder sets, item number SCO2-325, that are made up of three clear glass holders, measuring 11 7/8 to 15 ¾ inches in height, which feature a disk-shaped base with stem-shaped stand and a receptacle with hurricane lamp-like body for containing a ball-shaped wax candle, all decorated with metal silver bows, holly leaves with berries, and bells;
three decorative candleholder sets, item number SCO2-328, that are made up of three glass holders, measuring 11 to 12 ¾ inches in height, which feature a clear disk-shaped base with stem-shaped stand and a red-colored receptacle with hurricane lamp-like body for containing a ball-shaped wax candle, all decorated with metal gold bows and green holly leaves with red berries;
two sets of non-electrical glass lamps, item numbers SCO2-331BL and SCO2-331R, that feature two blue-colored and two red-colored lamps, respectively, with each lamp measuring approximately 8 ¾ inches in height and possessing a cylindrical-shaped top receptacle for a candle (not included) with a removable top lampshade-like cover;
three ball-shaped wax candles with raised snowflake-like motifs, item number SCO2-319, and three snowball-shaped wax candles, item number SCO2-320, all measuring about 3 inches in diameter and possessing oblong-shaped plate-like ceramic holders;
a ball-shaped wax candle with raised snowflake motif, item number SCO2-319A, as well as a snowball-shaped wax candle, item number SCO2-320A, all measuring approximately 3 inches in diameter; and a ball-shaped white wax candle, item number SCO2-325A, measuring about 2 ¾ inches in diameter.

It is noted that the candleholder sets upon importation are put up in a manner suitable for sale directly to users without repacking.

The applicable subheading for the glass candleholder sets, item numbers SCO2-325 and SCO2-328, and the non-electrical glass lamps, item numbers SCO2-331BL and SCO2-331R, 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.

The applicable subheading for the ball-shaped white wax candle, item number SCO2-325A, will be 3406.00.0000, HTS, which provides for tapers, candles and the like. The rate of duty will be free.

In regard to the ball-shaped wax candles with snowflake motifs and the snowball-shaped wax candles, all with and without ceramic holders (item numbers SCO2-319, SCO2-320, SCO2-319A and SCO2-320A), the issue of the scope of the term “festive articles” under 9505 is currently pending before the United States Court of Appeals for the Federal Circuit in the matter of Park B. Smith Ltd. V. United States, Court of Appeals No. 01-1578 (cross appeal # 01-1586). Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.

In light of the prohibition set out in 19 CFR 177.7(b), and as the instant classification ruling request is closely related to the issue presently pending in the Court of Appeals, we are unable to issue a classification ruling letter to you with respect to these ball-shaped candles possessing snowflake motifs and the snowball-shaped candles, all with and without ceramic holders.

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 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: