What Every Member of the 

Trade Community Should Know About: 

Lamps, Lighting and 

Candle Holders

AN INFORMED COMPLIANCE PUBLICATION 

MAY 2005 
Lamps, Lighting and Candle Holders 

May 2005

NOTICE:

This publication is intended to provide guidance and information to the trade community. 

It reflects the position on or interpretation of the applicable laws or regulations by U.S.

Customs and Border Protection (CBP) as of the date of publication, which is shown on 

the front cover. It does not in any way replace or supersede those laws or regulations.

Only the latest official version of the laws or regulations is authoritative. 

Publication History 

First Published March 1998 

Revised March 2004 

Reviewed With No Changes May 2005 

PRINTING NOTE: 

This publication was designed for electronic distribution via the CBP website 

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally 

created using Microsoft® Word. Pagination and margins in downloaded versions may

vary depending upon which word processor or printer you use. If you wish to maintain 

the original settings, you may wish to download the Portable Document Format (PDF)

version, which can then be printed using Adobe® Reader® or other PDF reader. 

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May 2005

PREFACE 

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation 

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, 

became effective. These provisions amended many sections of the Tariff Act of 1930 and 

related laws. 

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared 

responsibility,” which are premised on the idea that in order to maximize voluntary compliance 

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to 

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a

greater obligation on CBP to provide the public with improved information concerning the trade

community's rights and responsibilities under customs regulations and related laws. In addition, 

both the trade and U.S. Customs and Border Protection share responsibility for carrying out

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 

1484), the importer of record is responsible for using reasonable care to enter, classify and

determine the value of imported merchandise and to provide any other information necessary to

enable U.S. Customs and Border Protection to properly assess duties, collect accurate

statistics, and determine whether other applicable legal requirements, if any, have been met.

CBP is then responsible for fixing the final classification and value of the merchandise. An

importer of record’s failure to exercise reasonable care could delay release of the merchandise

and, in some cases, could result in the imposition of penalties. 

The Office of Regulations and Rulings (ORR) has been given a major role in meeting the 

informed compliance responsibilities of U.S. Customs and Border Protection. In order to

provide information to the public, CBP has issued a series of informed compliance publications

on new or revised requirements, regulations or procedures, and a variety of classification and 

valuation issues. 

This publication, prepared by the National Commodity Specialist Division, ORR, is a study of the 

classification of lamps, lighting and candle holders. “Lamps, Lighting and Candle Holders” 

provides guidance regarding the classification of imported merchandise. We sincerely hope that

this material, together with seminars and increased access to rulings of U.S. Customs and 

Border Protection, will help the trade community to improve voluntary compliance with customs 

laws and to understand the relevant administrative processes. 

The material in this publication is provided for general information purposes only. Because 

many complicated factors can be involved in customs issues, an importer may wish to obtain a

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to

obtain advice from an expert who specializes in customs matters, for example, a licensed

customs broker, attorney or consultant. 

Comments and suggestions are welcomed and should be addressed to the Assistant 

Commissioner at the Office of Regulations and Rulings, U.S. Customs and Border Protection,

1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Michael T. Schmitz, 

Assistant Commissioner 

Office of Regulations and Rulings 

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INTRODUCTION..........................................................................................7 

ELECTRIC CEILING OR WALL LIGHTING: SUBHEADING 9405.10 .......8 

ELECTRIC LAMPS: SUBHEADING 9405.20 .............................................9 

CHRISTMAS TREE LIGHTS: SUBHEADING 9405.30.00........................10 

OTHER ELECTRIC LAMPS AND LIGHTING FITTINGS: SUBHEADING 

9405.40 ......................................................................................................11 

NON-ELECTRICAL LAMPS AND LIGHTING FITTINGS: SUBHEADING 

9405.50 ......................................................................................................12 

SUBHEADING 7013.99.35 VS. SUBHEADING 9405.50.40 VS. 

SUBHEADING 7013.99.50........................................................................12 

GLASS VOTIVE CANDLE HOLDERS: SUBHEADING 7013.99.35.........12 

GENERAL PURPOSE GLASS CANDLE HOLDERS: SUBHEADING 

9405.50.40 .................................................................................................13 

GENERAL PURPOSE DECORATIVE GLASS ARTICLES: SUBHEADING 

7013.99.50 .................................................................................................14 

GLASS ARTICLES ON METAL STANDS ................................................15 

CANDLES AND CANDLE HOLDERS........................................................................ 16 

COUNTRY OF ORIGIN MARKING ...........................................................17 

THE IMPORTER’S RESPONSIBILITIES ..................................................18 

WHAT RECORDS MUST BE KEPT? .......................................................19 

INVOICING REQUIREMENTS ..................................................................19 

ADDITIONAL INFORMATION...................................................................20 

The Internet................................................................................................................ 20 

Customs Regulations ................................................................................................. 20 

Customs Bulletin ........................................................................................................ 20 

Importing Into the United States................................................................................. 21 

Informed Compliance Publications............................................................................. 21 

Value Publications...................................................................................................... 22 

“Your Comments are Important”................................................................................. 23 

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INTRODUCTION 

Heading 9405 of the Harmonized Tariff Schedule of the United States (HTSUS) 

provides for “lamps and lighting fittings including searchlights and spotlights and parts 

thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates

and the like, having a permanently affixed light source, and parts thereof not elsewhere 

specified or included.” This heading includes six-digit subheadings for “chandeliers and

other electric ceiling or wall lighting fittings” (subheading 9405.10); “electric table, desk,

bedside or floor-standing lamps” (subheading 9405.20); “lighting sets of a kind used for

Christmas trees” (subheading 9405.30); “other electric lamps and lighting fittings” 

(subheading 9405.40); “non-electrical lamps and lighting fittings” (subheading 9405.50); 

“illuminated signs, illuminated nameplates and the like” (subheading 9405.60); and 

“parts” (subheadings 9405.91, 9405.92 and 9405.99). 

Most of the six-digit subheadings of heading 9405 are subdivided into eight-digit

subheadings which describe the component materials of the lamps and lighting fittings.

For example, subheading 9405.50.30 covers other non-electrical lamps and lighting 

fittings of brass, while subheading 9405.50.40 covers other non-electrical lamps and 

lighting fittings of materials other than brass. 

Importers and brokers commonly enter 9405 products under incorrect 

subheadings based on the wrong material. Under General Rule of Interpretation 3(b) 

(GRI 3(b)) of the HTSUS, when a product is a composite good consisting of more than 

one material, a determination must be made regarding the material which represents

the essential character of the article. If no single component of the product represents

the item’s essential character, classification is based on the component described in the

subheading which appears last in the HTSUS. See GRI 3(c). This publication will 

discuss the factors which we study when we make a determination regarding the 

component which imparts the essential character of lamps and lighting fittings 

classifiable in heading 9405. 

This publication will also discuss another common error which occurs when 

merchandise is entered in heading 9405. Religious or memorial candle holders of glass 

are classifiable in subheading 7013.99.35, HTSUS. While general purpose glass 

candle holders are classifiable in subheading 9405.50.40, general purpose decorative 

articles of glass are classifiable in subheading 7013.99.50 or other 7013.99 

subheadings based on the unit value of the item. General purpose decorative articles of 

glass are often inaccurately described as candle holders and entered incorrectly in 

subheading 9405.50.40, HTSUS. Prior to importation, an importer should verify 

whether a product is truly a candle holder or a general purpose decorative article. This

publication will discuss the distinctions between votive (i.e., religious/memorial) candle 

holders, general purpose candle holders and general purpose decorative articles of

glass. 

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ELECTRIC CEILING OR WALL LIGHTING: SUBHEADING 9405.10 

 Subheading 9405.10 provides for chandeliers and other electric ceiling or wall

lighting fittings. Excluded from this provision is the kind of lighting used to light public

open spaces or thoroughfares such as street lamps and special illumination lamps for 

public buildings. 

The classification of merchandise under the HTSUS is governed by the General 

Rules of Interpretation (GRI's), taken in order. GRI 1, HTSUS, states in part that for 

legal purposes classification shall be determined according to the terms of the headings 

and any relative section or chapter notes. A determination of the appropriate eight-digit 

subheading of electric light fittings, provided for under subheading 9405.10, HTSUS,

requires an examination of the material which imparts the essential character to the 

subject fittings. See GRI 3(b), HTSUS. 

In general, essential character has been construed to mean the attribute which 

strongly marks or serves to distinguish what an article is - that which is indispensable to 

the structure, core or condition of the article. In addition, factors such as bulk, quantity,

weight, value, or the role of a constituent material in relation to the use of the goods are 

to be considered, though the importance of these factors will vary between different 

kinds of goods. 

Classification of goods provided for under subheading 9405.10 at the eightdigit level is dependent on whether the essential character of the goods is 

imparted by base metal or by a component other than base metal. The 

classification breakout at the eight-digit level is for base metal articles of brass 

(9405.10.40), for base metal articles of materials other than brass (9405.10.60) and

for articles other than of base metal (9405.10.80). 

When electric lighting fittings (which are deemed to be of base metal) 

contain two or more base metals, these products will be treated as articles of the 

base metal predominating by weight over each of the other metals. For example, 

brass plated lighting fixtures of metal are almost always not of brass as the brass 

plating does not predominate by weight over the base metal it covers. 

Lamps and lighting fittings, consisting of two or more materials or 

components, are classified as if they consisted of the material or component

which gives them their essential character. Determination of essential character will 

be on a case-by-case basis following the principles set forth above. Headquarters 

ruling HQ 951126, dated May 12, 1992, concerned the classification of electrical ceiling 

light fixtures constructed of metal and glass. The fixtures had candelabra-base lamp 

sockets and were marketed as brass ceiling light fixtures. The articles were octagonshaped and had metal frames which held 16 pieces of 5 mm thick beveled glass to 

refract light. The fittings had a metal backing plate/base that housed the lamp sockets. 

In HQ 951126, it was held that the metal imparted the essential character of the 

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subject light fixtures. In this case, both the backing plate/base and the brass tape 

(which held the glass pieces together) consisted of metal. Headquarters found that the 

metal components were indispensable because they formed the structure of the fitting 

which allowed it to perform its basic function of providing light. Without the metal 

backing plate/base to hold the lamp sockets and electric circuitry in place, the electrical 

lighting fixtures were not able to provide light. The fixtures could function without the 

glass in place. When the metal and glass components were examined in relation to the 

electrical lighting fixture as a whole, it was found that the role of the glass did not

predominate over the role of the metal. The ceiling light fixtures were classified under

subheading 9405.10.60, HTSUS. 

Note rulings HQ 960861, July 19, 1999; HQ 961837, July 19, 1999; HQ 962431,

December 9, 1999; HQ 954915, December 22, 1993; HQ 953431, July 16, 1993; HQ 

089000, July 29, 1991; HQ 086628, July 3, 1990. 

ELECTRIC LAMPS: SUBHEADING 9405.20 

Subheading 9405.20 provides for electric table, desk, bedside or floor-standing 

lamps. Classification of the lamps provided for in subheading 9405.20 follows the same 

principles as noted for the goods under subheading 9405.10. A determination must 

be made as to the material or component which imparts the essential character of

the electrical lamps. 

As in subheading 9405.10, the lamps provided for in subheading 9405.20, at 

the eight-digit level, are classified based on a determination of whether the 

essential character of the lamps is imparted by base metal or by a component 

other than base metal. The breakout for classification at the eight-digit subheading is 

for base metal lamps of brass (9405.20.40), for base metal lamps other than of brass

(9405.20.60) and for lamps other than of base metal (9405.20.80). 

In HQ 957091, dated February 2, 1995, U.S. Customs determined the 

classification of an electrical white halogen desk lamp comprised of a metal flexible 

neck and a plastic shade. The weight breakdown of the component materials indicated 

the lamp was 50 percent metal, 30 percent plastic and 20 percent other material. In that 

ruling, Customs held that the essential character of the lamp was imparted by the metal

components because they were indispensable to the structure and functioning of the 

lamp classified under subheading 9405.20.60, HTSUS. Additionally, when examining 

the metal and plastic in relation to the fixture as a whole, Customs did not believe the 

role of the plastic components predominated over the role of the metal components. 

HQ 959270, dated January 24, 1997, concerned the classification of an electric 

table touch control lamp approximately 15 1⁄2 inches in height. The lamp possessed the 

following features: 

1. the lamp portion contained six decorated curved glass panels with 

decals matching those situated on the center pole of the lamp; 

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2. a composite tapering lamp base, with the upper portion made of 

porcelain (2 inches in height) on top of a brass-plated finished steel 

base (11⁄2 inches in height); 

3. a ceramic ball (21⁄2 inches in height) with the coordinating design 

located above the porcelain section of the base at the pole's midpoint; 

4. touch-control sensor for a three-way switch; 

5. a 5-ft. power cord with a polarized plug. 

In HQ 959270, it was held that the glass and ceramic components imparted the 

essential character of the table lamp. Headquarters found that the glass and ceramic

components were more visible than the metal components and that the overall 

appearance of the table lamp was imparted more by the glass and ceramic than by the 

small amount of visible metal trim. Based on the component breakdown, the glass and 

ceramic components predominated by weight, bulk, quantity and value. The curved 

glass-paneled shade went well beyond performing a shade's normal function of 

reducing glare and deflecting light. It set the style of the lamp and distinguished it from

other lamps. Accordingly, the table lamp was classified under subheading 9405.20.80, 

HTSUS. 

Note rulings HQ 964938, May 29, 2002; HQ 959270, January 24, 1997; HQ 

954915, December 22, 1993; HQ 951789, August 5, 1992. 

CHRISTMAS TREE LIGHTS: SUBHEADING 9405.30.00 

Subheading 9405.30.00, HTSUS, provides for lighting sets of a kind used for

Christmas trees. The key to the classification of electric light sets is a determination 

regarding the scope of subheading 9405.30.00. In Primal Lite, Inc. v. United States, 

182 F. 3d 1362 (Fed. Cir. 1999), aff’g, 15 F. Supp. 2d 915, 22 CIT 697 (1998), the 

United States Court of Appeals for the Federal Circuit upheld the decision by the Court

of International Trade (CIT) that strands of elecrtic lights that are packaged with

decorative plastic covers depicting various objects including fruit, vegetables, hearts, 

American flags, rearing horses and guitars, are classified under subheading 

9405.40.80, HTSUS, which provides for “other electric lamps and lighting fittings.” The 

court found that subheading 9405.30.00 was limited to lighting sets designed and used 

on Christmas trees, and did not cover other types of light strings and lighting sets not

intended for use with Christmas trees. The CIT stated that “inasmch as the importations 

are not used for Christmas trees they do not fall within the plain original meaning of the 

statutory language.” 15 F. Supp. 2d at 917. 

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It is U.S. Customs position, following the decision in Primal Lite, that

electric light sets are classified in subheading 9405.30.00 only when they are 

designed and used on Christmas trees. 

In HQ 962770, dated September 24, 1999, U.S. Customs held that an electric 

light set, sold and packaged as a “Halloween light set” was classified under 9405.40.80,

HTSUS. The set consisted of a wire harness with 20 sockets, 20 miniature clear light

bulbs and 20 removable white plastic covers molded in the shape of a draped sheet

with black eyes and mouth to represent a ghost-like figure. The issue was whether the 

electric light set was classifiable in heading 9505 as a festive article. Note 1 (t) to 

Chapter 95, HTSUS, excludes electric garlands of all kinds (heading 9405). Since the 

Halloween light set qualified as an electric garland, it could not be classified in heading 

9505 and had to be classified elsewhere. 

Note rulings HQ 963264, May 4, 2001; HQ 963311, October 19, 2000; HQ 

962309, September 30, 1999. 

OTHER ELECTRIC LAMPS AND LIGHTING FITTINGS: SUBHEADING 

9405.40 

Subheading 9405.40 provides for other electric lamps and lighting fittings. 

Classification of the articles provided for in subheading 9405.40 follows the same 

principles as noted for the goods under subheadings 9405.10 and 9405.20. As

previously noted, a determination must be made as to the material or component 

which imparts the essential character of the lamps and lighting fittings of 9405.40.

Classification of electric lamps and lighting fittings provided for in

subheading 9405.40 at the eight digit level is dependent on whether the essential

character of the merchandise is imparted by base metal or by a component other

than base metal. The breakout for classification at the eight-digit subheading is for 

base metal articles of brass (9405.40.40), for base metal articles other than brass

(9405.40.60) and for articles other than of base metal (9405.40.80). 

In HQ 953431, dated July 16, 1993, U.S. Customs Headquarters held that an 

electrical clamp lamp comprised of metal and plastic components was classified under 

9405.40.60, HTSUS. It had an 81⁄2 inch metal reflector and a metal clamping device. 

The basis for the determination was that the metal components were indispensable to

the structure of the clamp lamp and that the metal formed the structure of the fixture 

which allowed the clamp lamp to perform its basic function of providing light. 

Note rulings HQ 966041, April 29, 2003; HQ 965968, December 16, 2002;

965248, July 26, 2002. 

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NON-ELECTRICAL LAMPS AND LIGHTING FITTINGS: SUBHEADING 

9405.50 

Subheading 9405.50, HTSUS, provides for non-electrical lamps and lighting 

fittings. The eight-digit subheadings for this merchandise include provisions which 

cover “incandescent lamps designed to be operated by propane or other gas, or by

compressed air and kerosene or gasoline” (9405.50.20); other non-electrical lamps and

lighting fittings of brass (9405.50.30); and other non-electrical lamps and lighting fittings

of materials other than brass (9405.50.40). 

SUBHEADING 7013.99.35 VS. SUBHEADING 9405.50.40 VS. 

SUBHEADING 7013.99.50 

The classification of candle holders is a major issue which we must consider

when studying heading 9405. While votive (i.e., religious or memorial) candle holders of

glass are classifiable in subheading 7013.99.35, general purpose glass candle holders

are classifiable in subheading 9405.50.40 and general purpose decorative glass articles

are classifiable in subheading 7013.99.50 or other 7013 subheadings depending on unit

value. 

GLASS VOTIVE CANDLE HOLDERS: SUBHEADING 7013.99.35 

Subheading 7013.99.35 of the HTSUS provides for glass votive candle holders. 

U.S. Customs Headquarters rulings have consistently held that “votive” candle holders

are limited to products which are principally used to hold candles dedicated for religious

or memorial purposes. According to these rulings, a product imported in a form which is

principally used to hold any type of candle (i.e., a general purpose candle holder) should 

not be classified as a votive candle holder in subheading 7013.99.35, HTSUS. 

Note rulings HQ 954372, September 22, 1994; HQ 956108, May 16, 1994; HQ 

954319, June 14, 1993; HQ 088742, April 22, 1991; HQ 957982, August 3, 1995; HQ 

950245, December 10, 1991; HQ 950938, January 10, 1992. 

Although a particular candle holder may actually be used to hold a religious or 

memorial candle, the Headquarters rulings have held that the product will not be 

classified as a votive candle holder if its form indicates that it is a general purpose 

candle holder (i.e., an item imported in a form which may be used to hold any type of

candle). 

Many products invoiced or marketed as “votive” candle holders are not used as

religious/memorial candle holders but are used as general purpose candle holders or

simply general purpose decorative articles. Only glass candle holders which are shown 

to be of a class or kind principally used for religious or memorial purposes should be 

entered in subheading 7013.99.35, HTSUS. 

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It is important to note that principal use, not actual use, is the key to

classification. Principal use is defined as the largest use in the United States of 

merchandise of a particular class or kind. The form of the product as imported 

determines its class or kind which determines its principal use. Although an individual

item may be capable of use, or may actually be used, as a religious/memorial candle 

holder, if the form of the product indicates that this type of article is not principally 

used as a religious/memorial candle holder, the merchandise may not be classified in 

subheading 7013.99.35, HTSUS. 

In fact, most imported candle holders are general purpose candle holders; 

relatively few are principally used as religious/memorial candle holders. When a candle 

holder as imported is decorated with religious pictures or motifs, this is a strong 

indication that the product is principally used as a religious/memorial candle holder. 

However, many products as imported have a general form and may be adapted for use 

either as religious candle holders or general purpose candle holders. When these types 

of general purpose candle holders are imported without religious pictures or motifs, they 

will not be regarded as votive candle holders even though some or all of the items

imported on a particular shipment might later be decorated with religious symbols or 

pictures. 

The key to classification is the form of the product as imported. A type of

product which has been regarded as a votive candle holder classifiable in subheading 

7013.99.35 is the Yahrtzeit light, the Jewish memorial candle holder. This item is used 

in the home to hold a candle lit in memory of a deceased relative. (Although the form of 

this product usually resembles the form of a drinking glass, the lip is generally a little 

irregular in shape - i.e., the product is not a perfect drinking glass.) 

GENERAL PURPOSE GLASS CANDLE HOLDERS: SUBHEADING 

9405.50.40 

While glass votive candle holders (i.e., religious/memorial candle holders) are 

classifiable in subheading 7013.99.35, general purpose glass candle holders are 

classified as non-electrical lamps and lighting fittings in subheading 9405.50.40,

HTSUS. As previously noted, most items referred to as “votive” candle holders are 

actually general purpose candle holders classifiable in subheading 9405.50.40. 

An item will be regarded as a candle holder if it is principally used as a candle 

holder. However, many items which are simply general purpose decorative articles of 

glass are incorrectly claimed to be candle holders. Although a product may be

capable of use as a candle holder, if the form of the item indicates that it is 

principally used as a general purpose glass article, it should not be classified in 

subheading 9405.50.40, HTSUS. 

The principal use of the class or kind of merchandise under consideration

determines classification, not the actual use of a specific item. The form of the 

imported article determines the class or kind of merchandise. 

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Note rulings HQ 954319, June 14, 1993; HQ 956810, November 28, 1994; HQ 

956048, July 7, 1994. 

GENERAL PURPOSE DECORATIVE GLASS ARTICLES: SUBHEADING 

7013.99.50 

When the form of an imported glass product indicates that it is principally used as

a general purpose household article, it will be classified in subheading 7013.99, 

HTSUS, under the provision for glassware of a kind used for toilet, office, indoor

decoration or similar purposes. The precise eight-digit subheading is dependent on 

the unit value of the imported item.

Glass decorative articles valued not over thirty cents each are classifiable in 

subheading 7013.99.40. When the unit value is over thirty cents but not over three 

dollars, subheading 7013.99.50 is applicable. When the unit value is over three dollars

but not over five dollars, the applicable subheading is 7013.99.60 (for an article which is

cut or engraved) or subheading 7013.99.80 (for an item which is not cut or engraved).

Glass decorative articles valued over five dollars each are classifiable in subheading

7013.99.70 (for articles which are cut or engraved) or subheading 7013.99.90 (for 

products which are not cut or engraved). 

General purpose glass articles are frequently entered incorrectly in subheading 

9405.50.40. Glass products which are principally used as bowls, potpourri holders, 

flower vases, holders for miscellaneous items or general purpose decorative articles will 

not be regarded as candle holders even though they may also be used to hold candles. 

Rulings HQ 954319, June 14, 1993; HQ 956810, November 28, 1994; and HQ 

956048, July, 7, 1994 described glass products of a general decorative nature which 

could be used to hold a variety of items (e.g., flowers, glass beads, plants, food 

material, potpourri, miscellaneous household items, etc.). The rulings held that these 

types of articles did not belong to the class or kind of merchandise which includes lamps

or lighting fittings. 

Note also rulings HQ 962624, May 12, 1999; HQ 962414, June 21, 1999; HQ

965998, December 17, 2002; HQ 966106; December 31, 2002; NY F85426, April12, 

2000; NY G80649, August 30, 2000; NY I89827, January 30, 2003; NY J80453,

February 14, 2003; NY J82656, April 15, 2003. 

While general purpose household articles are classified in subheading 7013.99, 

when the form of a product indicates that it is principally used as a table/kitchen article,

subheading 7013.39 will apply. The applicable eight-digit subheading is dependent on 

the unit value of the item.

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GLASS ARTICLES ON METAL STANDS 

Frequently glass articles (including products described as candle holders) are 

imported with metal stands. When the glass item cannot stand on its own, the stand 

and glass items are regarded as a composite good. When the glass article can stand 

on its own and is packed together for retail sale with the stand (in its imported 

condition), the article and the stand will be regarded as a set. 

In accordance with rulings issued by U.S. Customs, the glass vessels (not

the stands) generally impart the essential character to this type of merchandise 

under General Rule of Interpretation 3(b) (GRI 3(b)).

Note rulings HQ 956048, July 7, 1994; HQ 956810, November 28, 1994; HQ 

960620, August 26, 1997; HQ 087727, September 21, 1990; HQ 960819, July 16, 1998; 

HQ 960962, July 15, 1998; HQ 961095, July 20, 1998; HQ 961141, July 21, 1998; HQ 

961211, July 23, 1998; HQ 962624, May 12, 1999; HQ 964680, November 21, 2001;

NY G80140, August 15, 2000; NY H81611, May 15, 2001. 

The function of the type of product in question (a glass vessel on a metal stand)

is holding items. This function is performed by the glass portion of the merchandise.

The metal stand is merely ancillary; it simply serves to support the glass. Glass articles

with metal stands are often entered incorrectly under provisions applicable to the metal 

(e.g., heading 7323). The rulings cited above have emphasized the fact that the 

function of holding or displaying items is inherent in the glass portion of the 

merchandise, not the metal. Based on this function, we have generally held that the 

essential character of this type of merchandise is represented by the glass vessel, not 

the metal stand. 

Under the principles previously discussed, a glass candle holder with a metal 

stand will be classified in subheading 9405.50.40 if the form of the glass vessel 

indicates that it is principally used as a general purpose candle holder. If its form 

indicates that it is principally used as a religious/memorial candle holder, subheading 

7013.99.35 applies. 

When the form of the glass vessel indicates that it is principally used as a general 

purpose decorative article (e.g., for holding potpourri, flowers or miscellaneous items), a 

glass holder with metal stand will be classified in subheading 7013.99.50 or another

7013 subheading depending on unit value. When we regard the glass article and metal 

stand as a set (i.e., when the article can stand on its own and is packed together with 

the stand for retail sale), the unit value which determines the applicable 7013 

subheading is the unit value of the glass item alone, not the value of the entire set. 

However, when we regard the glass vessel and metal stand as a composite good (i.e., 

when the glass cannot stand on its own), the unit value which determines the applicable 

7013 subheading will be the value of the entire composite good. 

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Glass articles with metal stands should generally be classified under the 

provisions applicable to the glass articles, not under the provisions which apply 

to the metal. This type of merchandise is often entered incorrectly under the metal 

provisions.

 Note Pomeroy Collection, Ltd. v. United States, 336 F. 3d 1370 (Fed. Cir. 

2003), aff’g Pomeroy Collection, Inc. v. United States, 246 F. Supp. 2d 1286 (Ct. Int’l 

Trade 2002). 

CANDLES AND CANDLE HOLDERS 

Thus far, this publication has discussed the classification of empty candle 

holders. When a candle and its holder are imported together packed for retail sale as a 

set, a determination must be made as to whether the merchandise should be classified 

based on the provision applicable to the candle (subheading 3406.00.00) or the 

provision applicable to the item which is holding the candle. HQ 956347, August 30, 

1994, held that the essential character of this set in accordance with GRI 3(b) is 

represented by the holder, not the candle. Therefore, the set is classifiable under the 

provision applicable to the holder, not in subheading 3406.00.00 (the provision 

applicable to the candle). 

As explained above, a glass holder is classifiable in subheading 9405.50.40 if its 

form indicates that it is principally used as a general purpose candle holder. If it is a 

glass item principally used as a religious/memorial candle holder, subheading 

7013.99.35 applies. If it is simply a general purpose decorative article made of glass, 

subheading 7013.99.50 or another 7013.99 provision would apply depending on its unit

value. If it is a general purpose decorative article made of a material other than glass, it 

is classifiable based on the appropriate provision for that material (e.g., articles of 

ceramic are classifiable in Chapter 69). 

When a candle is poured into its holder and imported as a composite good, the 

essential character of the merchandise is generally represented by the candle 

(subheading 3406.00.00) if the holder is a relatively inexpensive item. Note HQ 

956577, April 17, 1995. However, if the holder is an expensive item, the holder could 

represent the essential character of the composite good. Classification will be based on 

the component of the composite good (candle or holder) which is held to impart the 

essential character to the merchandise. 

When the merchandise is not imported as a set (i.e., the holder and the candle 

are not packed together for retail sale) and the candle is not poured into the holder, the 

two products (candle and holder) will be classified separately. The candle will be

classified in subheading 3406.00.00 and the holder will be classified in its appropriate 

provision depending upon our determination of its principal use. 

It is important to note that most candles from China are subject to antidumping duty. Whether a candle and candle holder are classified under the 

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Lamps, Lighting and Candle Holders 

May 2005

provision applicable to the candle or the provision applicable to the candle 

holder, the importer must pay anti-dumping duty on most Chinese candles. 

COUNTRY OF ORIGIN MARKING 

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 

1304), provides that, unless excepted, every article of foreign origin (or its container)

imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and 

permanently as the nature of the article (or its container) will permit, in such a manner 

as to indicate to the ultimate purchaser the English name of the country of origin of the 

article. Part 134 of the Customs Regulations (19 CFR Part 134), implements the 

country of origin marking requirements and exceptions of 19 U.S.C. 1304. 

The “country of origin” for marking purposes is defined by section 134.1(b), 

Customs Regulations (19 CFR 134.1(b)), to mean the country of manufacture,

production, or growth of any article of foreign origin entering the United States. Further 

work or material added to an article in another country must effect a substantial 

transformation in order to render such other country the “country of origin.” 

Neither the marking statute nor the regulations make any provision for the 

marking of sets. In the absence of any special requirements, the general country of

origin marking requirements apply, i.e., every article that is imported into the U.S. must 

be marked to indicate its country of origin as determined by where the article underwent 

its last substantial transformation. Note T.D. 91-7, January 8, 1991. 

According to T.D. 91-7, “if the materials or components are not substantially

transformed as a result of their inclusion in a set or mixed or composite good, then 

subject to the usual exceptions, each item must be individually marked to indicate its

country of origin.” 

HQ 734503, dated July 20, 1992, involved the marking requirements for a cut 

crystal piece used in making an electric lamp. U.S. Customs found that the crystal 

piece did not lose its identity by virtue of its assembly into a lamp and that, accordingly,

the country of origin of the crystal had to be identified in the marking legend on the 

assembled lamp. 

In HQ 734859, dated March 22, 1993, it was held that the assembly in the U.S. of 

imported lamp parts, such as bases, pipes, sockets, felt, glass middles, brass castings 

and caps, constituted a substantial transformation. Therefore, pursuant to 19 CFR 

134.35, the lamp parts were excepted from country of origin marking and only the 

outermost container in which they were imported was required to be marked. 

In HQ 734882, dated August 9, 1993, U.S. Customs determined that imported art 

glass lamp shades, that after importation were screwed onto electrically-wired zinc 

bases of U.S. origin, did not undergo substantial transformation in the U. S. and had to

be marked to indicate their country of manufacture. 

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We should note that when NAFTA countries (the United States, Canada and 

Mexico) are involved there is a different set of rules regarding country of origin 

determination. The Annex 311 rules for determining the country of origin of NAFTA 

goods are set forth in 19 CFR Part 102. See T.D. 96-46, published in 61 Fed. Reg.

28932. 

THE IMPORTER’S RESPONSIBILITIES 

Since the enactment of the Customs Modernization Act in December, 1993, the 

legal burden of correctly classifying and valuing merchandise has shifted from U.S. 

Customs to the importer, who must use reasonable care in carrying out these 

responsibilities. Prior to importation the importer of record is responsible for

determining the material which comprises a particular lamp or lighting fitting and the 

principal use of the product in the U. S. The importer is also responsible for insuring 

that the entered value is determined in accordance with U.S. Customs valuation law. 

When a lamp or lighting fitting consists of more than one component, the 

importer should be aware of the principles which govern decisions regarding a product’s

essential character and should obtain specific information from the foreign supplier 

regarding each component. This information should include each component’s weight,

value, volume, area and function within the complete product. In order to enable U.S.

Customs to verify the importer’s determination of the product’s essential character, it

would be helpful if the importer presents the information regarding each component as 

well as a sample or photograph of the item. 

The importer should also be aware of the distinctions between votive glass 

candle holders classifiable in subheading 7013.99.35, general purpose candle holders

classifiable in subheading 9405.50.40 and general purpose decorative glass articles

classifiable under various 7013.99 provisions (e.g., 7013.99.50) depending on the unit

value of the item. It may be helpful for the importer to obtain marketing and advertising 

material indicating how this merchandise will be marketed and used. However, one

should understand that this information will assist us in our analysis but may not be 

determinative since classification is based on principal use. The form of the product will

be more significant than its actual use in any decision regarding the appropriate HTSUS 

provision for the merchandise. 

The importer must be aware of the principles which govern the classification of

candles and candle holders that are imported together. When an imported product 

consists of a candle poured into the holder or a candle and holder packed together for

retail sale, a determination must be made regarding the essential character of the 

merchandise. In any case, anti-dumping duty must be paid on most candles from 

China. 

A binding ruling regarding the classification of a product may be requested prior 

to importation. See Part 177 of the Customs Regulations (19 CFR 177). A ruling 

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Lamps, Lighting and Candle Holders 

May 2005

request should include a sample of the item as well as information on its use and 

precise composition. Each material which comprises the product should be identified.

For mixtures, sets, or composite goods, a breakdown indicating the bulk, quantity, 

weight, value and role of each component should be submitted with the ruling request. 

WHAT RECORDS MUST BE KEPT 

The Tariff Act requires any owner, importer, consignee, importer of record, entry 

filer or other party who imports merchandise into the U.S. to make, keep and render for

examination or inspection, records which pertain to the importation of the merchandise

and are normally kept in the ordinary course of business, for a period of time not to 

exceed five years from the date of entry. The term “records” includes electronic data.

These records would include purchase orders, payment information, shipping records,

ledgers, research and development records, etc. In addition, certain records required 

for entry of merchandise must be produced upon demand by U.S. Customs. Failure to 

produce required entry records could lead to delays in release of your merchandise

and/or to the imposition of penalties. 

INVOICING REQUIREMENTS

In accordance with section 141.86 of the Customs Regulations (19 CFR 141.86), 

invoices should describe the precise nature and use of the merchandise. Each 

component material of the article should be identified. If possible the invoice should 

provide a complete breakdown by weight and a complete breakdown by value. These 

breakdowns would give us information indicating the percentage of the article (by weight

and by value) which is represented by each component. 

The style name and brand name of the article is important and it would be helpful 

if this information appears on the invoice along with the marks, numbers and symbols 

which represent this merchandise. In addition, an invoice should provide information on 

the unit value, the total value of the shipment, quantity and terms of sale. When a 

product is a set, the invoice should not simply indicate the value of the entire set but 

should identify each article within the set and provide the unit value for each of these 

items. Please see “What Every Member of the Trade Community Should Know About: 

Customs Value” for information on determining value for U.S. Customs purposes. This 

publication is available on the U.S. Customs and Border Protection Internet Web site,

which is described below. 

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ADDITIONAL INFORMATION 

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide 

Web, provides the trade community with current, relevant information regarding CBP 

operations and items of special interest. The site posts information -- which includes 

proposed regulations, news releases, publications and notices, etc. -- that can be 

searched, read on-line, printed or downloaded to your personal computer. The web site 

was established as a trade-friendly mechanism to assist the importing and exporting

community. The web site also links to the home pages of many other agencies whose 

importing or exporting regulations that U.S. Customs and Border Protection helps to 

enforce. The web site also contains a wealth of information of interest to a broader 

public than the trade community. For instance, on June 20, 2001, CBP launched the 

“Know Before You Go” publication and traveler awareness campaign designed to help 

educate international travelers. 

 

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations 

The current edition of Customs Regulations of the United States is a loose-leaf, 

subscription publication available from the Superintendent of Documents, U.S. 

Government Printing Office, Washington, DC 20402; telephone (202) 512-1800. A 

bound, 2003 edition of Title 19, Code of Federal Regulations, which incorporates all 

changes to the Regulations as of April 1, 2003, is also available for sale from the same 

address. All proposed and final regulations are published in the Federal Register, which 

is published daily by the Office of the Federal Register, National Archives and Records 

Administration, and distributed by the Superintendent of Documents. Information about

on-line access to the Federal Register may be obtained by calling (202) 512-1530 

between 7 a.m. and 5 p.m. Eastern time. These notices are also published in the 

weekly Customs Bulletin described below. 

Customs Bulletin 

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that 

contains decisions, rulings, regulatory proposals, notices and other information of 

interest to the trade community. It also contains decisions issued by the U.S. Court of 

International Trade, as well as customs-related decisions of the U.S. Court of Appeals

for the Federal Circuit. Each year, the Government Printing Office publishes bound 

volumes of the Customs Bulletin. Subscriptions may be purchased from the 

Superintendent of Documents at the address and phone number listed above. 

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Importing Into the United States 

This publication provides an overview of the importing process and contains general 

information about import requirements. The February 2002 edition of Importing Into the 

United States contains much new and revised material brought about pursuant to the 

Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the 

relationship between importers and U.S. Customs and Border Protection by shifting to 

the importer the legal responsibility for declaring the value, classification, and rate of 

duty applicable to entered merchandise. 

The February 2002 edition contains a section entitled "Informed Compliance." A key 

component of informed compliance is the shared responsibility between U.S. Customs 

and Border Protection and the import community, wherein CBP communicates its 

requirements to the importer, and the importer, in turn, uses reasonable care to assure 

that CBP is provided accurate and timely data pertaining to his or her importation. 

Single copies may be obtained from local offices of U.S. Customs and Border

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is 

available at the CBP web site. Importing Into the United States is also available for 

sale, in single copies or bulk orders, from the Superintendent of Documents by calling 

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054. 

Informed Compliance Publications 

U.S. Customs and Border Protection has prepared a number of Informed Compliance 

publications in the “What Every Member of the Trade Community Should Know 

About:...” series. Check the Internet web site http://www.cbp.gov for current and related 

publications such as “New Decisions on Candle Holders v. Decorative Glass Articles.” 

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Lamps, Lighting and Candle Holders 

May 2005

Value Publications 

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book 

containing a detailed narrative description of the customs valuation system, the customs 

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended 

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of 

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA,

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few 

sections of the regulations have been amended subsequent to the publication of the 

book) and questions and answers concerning the valuation system. A copy may be 

obtained from U.S. Customs and Border Protection, Office of Regulations and Rulings, 

Value Branch, 1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory

provisions, CBP Regulations implementing the statute, portions of the Customs 

Valuation Code, judicial precedent, and administrative rulings involving application of 

valuation law. A copy may be purchased for a nominal charge from the Superintendent

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and 

Border Protection. 

The information provided in this publication is for general information 

purposes only. Recognizing that many complicated factors may be 

involved in customs issues, an importer may wish to obtain a ruling under

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert

(such as a licensed Customs Broker, attorney or consultant) who 

specializes in customs matters. Reliance solely on the general 

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection 

ports of entry. Please consult your telephone directory for an office near you. The 

listing will be found under U.S. Government, Department of Homeland Security. 

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Lamps, Lighting and Candle Holders 

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“Your Comments are Important” 

The Small Business and Regulatory Enforcement Ombudsman and 10 regional 

Fairness Boards were established to receive comments from small businesses about

Federal agency enforcement activities and rate each agency’s responsiveness to small 

business. If you wish to comment on the enforcement actions of U.S. Customs and

Border Protection, call 1-888-REG-FAIR (1-888-734-3247). 

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA 

Visit our Internet web site: http://www.cbp.gov

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