CLA-2-94:OT:RR:NC:N4:410
Ms. Melissa Jimenez
Jia Home 500 S. Palm Ave.
Alhambra, CA 91803
RE: The tariff classification of a candle holder from China
Dear Ms. Jimenez:
In your letter dated January 26, 2022, you requested a tariff classification. Descriptive literature and pictures were submitted with your request.
The subject merchandise is a candle lamp identified as the Single Metal Christmas Tree Candle Holder. The candle lamp consists of four iron wires that are formed in the shape representing a Christmas tree and soldered to a round iron container at the bottom. On top of the Christmas tree is an iron star. The container is designed for placing and stabilizing a tea light candle (candle not included). The candle lamp measures 8.27 x 8.27 x 15 inches at its widest point. It is stated that the candle lamps will be sold only during the Christmas season as a holiday decoration.
You proposed that the Single Metal Christmas Tree Candle Holder should be correctly classified in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” We disagree. The candle lamp is precluded from classification anywhere in Chapter 95 by Chapter note 1(x) which excludes utilitarian articles from Chapter 95.
The Single Metal Christmas Tree Candle Holder is classifiable under subheading 9405.50.4000, HTSUS, which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” However, the Christmas tree in the item is a recognized festive motif for Christmas holiday. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS.
The applicable subheading for the Single Metal Christmas Tree Candle Holder will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9405.50.4000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9405.50.4000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
Please note that the additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, and 9903.88.04 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80. For headings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable heading. For heading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
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 Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division