L87108 L8 Ruling Active

The tariff classification of a decorative glass candleholder from China.

Issued September 15, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

Sample is being returned as requested. The submitted sample is a clear-transparent glass candleholder, item number 330181, which is referred to as the “Bunny Tea Light.” This article is in the shape of a young rabbit, measuring about 3 ½ inches long by 2 ¼ inches wide, with an open-top receptacle, which is designed for the insertion of a tealight candle (not included).

CBP rationale

The applicable subheading for this decorative glass candleholder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other.

Full text

NY L87108 September 15, 2005 CLA-2-94:RR:NC:1:108 L87108 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Joanne Harmon CVS/pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a decorative glass candleholder from China. Dear Ms. Harmon: In your letter dated August 24, 2005, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a clear-transparent glass candleholder, item number 330181, which is referred to as the “Bunny Tea Light.” This article is in the shape of a young rabbit, measuring about 3 ½ inches long by 2 ¼ inches wide, with an open-top receptacle, which is designed for the insertion of a tealight candle (not included). The applicable subheading for this decorative glass candleholder 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 and 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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