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 > 1998 NY Rulings > NY NY892 - NY NY927 > NY NY902

Previous Ruling Next Ruling

NY C88461

June 24, 1998

CLA-2-94:RR:NC:2:227 C88461


TARIFF NO.: 9405.50.4000; 9505.10.2500

Mr. Gerry Stauffenecker

Tsumura International

1000 Valley Park Drive

Shakopee, MN 55379

RE: The tariff classification of candleholders and incense burners from China.

Dear Mr. Stauffenecker:

In your letter dated May 27, 1998, you requested a tariff classification ruling.

The articles in question are described as follows:

1. product code 62053.100.855, ceramic earthenware pillar candle base with Noel and angels.

2. product code 62053.200.855, ceramic earthenware pillar candle base with Santa and sleigh.

3. product code 62053.300.855, ceramic earthenware pillar candle base with Christmas gifts.

Each candle base is approximately 4 inches in diameter and 2.75 inches in high.

4. product code 62054.100.855, ceramic earthenware snowman incense burner.

5. product code 62054.200.855, ceramic earthenware Santa incense burner.

6. product code 62054.300.855, ceramic earthenware Mrs. Santa incense burner.

Each incense burner is approximately 6.75 inches tall.

You maintain that all of the above items are classifiable under subheading 9505.10.5020, HTS, as festive Christmas articles.

The three candle base items are excluded from classification as festive articles in heading 9505, HTS, as they are functional and are not 3 dimensional representations of traditional motifs.

The applicable subheading for the candle bases (product code 62053.100.855, product code 62053.200.855 and product code 62053.300.855), will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-
electrical lamps and lighting fittings. The rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the incense burners, product code 62054.200.855 and product code 62054.300.855, will be 9505.10.2500, HTS, which provides for other festive Christmas ornaments.

Unfortunately we are unable to issue a ruling on the classification of the snowman incense burner, product code 62054.100.855, as you requested us to rule on. The issue of the classification of snowmen within the Festive Article provision is presently before the office of Regulations and Rulings, Customs Service Headquarters.

Under the circumstances it is suggested that you file protests for any entries that might be made prior to the Headquarters decision being rendered. Request further review of those protests, to receive consideration of your arguments

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 212-466-5794.


Previous Ruling Next Ruling

See also: