The tariff classification of candle holders with glass bowls from China

NY F87847 June 30, 2000 CLA-2-94:RR:NC:2:227 F87847 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Rita M. Powell FTD 3113 Woodcreek Drive Downers Grove, IL 60515 RE: The tariff classification of candle holders with glass bowls from China Dear Ms. Powell: In your letter dated April 4, 2000, you requested a tariff classification ruling. The sample submitted, article number 002335, consists of a metal candle holder and a glass bowl. The metal candle holder measures approximately 6.75 inches in height and, at the top, has four sockets to hold candles. In addition to functioning as a candle holder, it is structured to serve as a stand for the glass bowl. The glass bowl measures approximately 4.25 inches in height and 6.75 inches in diameter. The bowl, which can stand on its own or be placed within the candle holder structure, is a general utility article that can be used for numerous purposes. It may be used to hold potpourri, flowers, fruit, floating candles and miscellaneous items. In this instance the article will be sold to individual florists for use in their Christmas floral arrangements. You state that the value of the metal candle holder is $2.60 and the weight is 1.68 pounds, while the glass bowl is valued at $1.00 and the weight is 1.06 pounds. Since the candle holder and the glass bowl contribute equally to the function of the set, classification of the subject merchandise is determined by General Rule of Interpretation (GRI) 3(c). In accordance with GRI 3(c), the product is classified under the applicable heading which appears last in the Harmonized Tariff Schedule of the United States. The applicable subheading for the metal candle holder and glass bowl set will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings. 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division