The tariff classification of a ceramic candleholder from China

NY H80746 June 5, 2001 CLA-2-94:RR:NC:2:227 H80746 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Rita Pitts Dillard’s, Inc. 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of a ceramic candleholder from China Dear Ms. Pitts: In your letter dated May 8, 2001, you requested a tariff classification ruling. The sample will be returned as requested. The item in question, style # 127T2371TT, is a ceramic candleholder with two taper candles, approximately 6 inches high, and a tea light candle. The ceramic candleholder is approximately 9 inches high by 10 inches long by 4 inches wide and has a two dimensional shape of the “Holy Family” with a filigree cutout and a 24 karat gold touchup trim. The essential character of the article is imparted by the candleholder. The applicable subheading for the ceramic candleholder, style # 127T2371TT, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings other. The rate of duty will be 6 percent ad valorem. Many candles are covered by antidumping proceedings and, therefore, may be liable for antidumping duties. A list of AD/CVD proceedings at the Department of Commerce and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings by Customs. 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