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NY E87760

October 21, 1999

CLA-2-95:RR:NC:SP:222 E87760


TARIFF NO.: 9405.50.4000; 9505.10.2500

Mr. Arlen T. Epstein
Tompkins & Davidson
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Epstein:

In your letter dated September 23, 1999, on behalf of your client Avon Products, Inc., you requested a classification ruling.

You have submitted three samples of Christmas decorations.

The first sample is identified as an Angel Pillar Holder #PP-1001297. It is made of porcelain and measures approximately 6-1/4 inches in diameter. The height of this product is approximately 3-1/2 inches. It is circular in shape and features three winged three dimensional angels depicted in robes floating on clouds. Each angel is depicted playing a musical instrument, a horn, mandolin or harp. A pillar candle may be placed in the middle of the three angels. Your letter of inquiry states that this article will not be imported and sold with a candle. You have provided advertisement showing that the item is sold as a holiday decoration.

The second sample is an Angel Tealight Candle Holder, #PP-1000980. It is a metal wire depiction of an angel. The angel is not three dimensional. This item is composed of iron. It measures approximately 10 inches in height and stands on a circular metal wire base. The wire angel features two wings, a star over the head and a metal wire holder in the front, designed to hold a votive candle. It will be imported and sold with a small votive candle in a metal container.

The third sample is a Reindeer Votive Holder, #PP-1000984. It is a round candleholder made of iron. The candleholder measures approximately 3 inches in height by 3 inches in diameter. This product consists of two separate parts, a cup with cut out squares designed to hold a votive candle. The base features cut out depictions of flying reindeer in the sides which are illuminated when the votive candle is lit. You state that this item will be imported and sold with a votive candle.

Your letter of inquiry states that the votive candles used with two of the above mentioned samples will be manufactured in Hong Kong. They will be repackaged in China with the candleholders. You are of the opinion that the candles are not substantially transformed by the repackaging in China, and therefore remain a product of Hong Kong. Also that the candles would not be subject to antidumping duties upon importation into the United States.

We agree with your contentions that the candles are not substantially transformed by the repacking. They would not be subject to the dumping if they are individually wrapped and each candle is marked “Made in Hong Kong”.

The samples are returned as you requested.

The applicable subheading for the Angel Pillar Holder #PP-1001297, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides forarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

The applicable subheading for the Angel Tealight candle holder #PP-1000980 and the Reindeer Votive Holder #PP-1000984, will be 9405.50.4000, HTS, which provides for non-electrical lamps and lighting fittingsother: 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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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