N009972 N0 Ruling Active

The tariff classification of a centerpiece votive candle holder from China.

Issued May 3, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The tray for the centerpiece is rectangular in shape and measures approximately 10 inches long by 5 inches wide and is 2 inches deep. This tray is water tight and designed to hold a fresh floral arrangement. The metal stand connects to the center of the tray and supports three votive holders. The votive holders are small tapered cylindrical shaped glass cups measuring approximately 2½ inches tall with an open top diameter of approximately 3 inches tapering inwards to a 1½ inch diameter base, the standard width for fitting a votive or tealight candle. The glass holders are made of red colored glass with a turned out rim and decorated with fluted grooves etched horizontally around the entire perimeter.

CBP rationale

The applicable subheading for the table centerpiece will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings.

Full text

N009972 May 3, 2007 CLA-2-94:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Rita M. Powell FTD, Inc. 3113 Woodcreek Drive Downers Grove, IL 60515 RE: The tariff classification of a centerpiece votive candle holder from China. Dear Ms. Powell: In your letter dated April 17, 2007, you requested a tariff classification ruling on behalf of Florist Transworld Delivery. The merchandise under consideration is a table centerpiece consisting of a plastic tray, three glass votive holders and a metal support. The metal support is designed to attach the glass holders to the tray. A sample was submitted with your ruling request and will be returned to you. The tray for the centerpiece is rectangular in shape and measures approximately 10 inches long by 5 inches wide and is 2 inches deep. This tray is water tight and designed to hold a fresh floral arrangement. The metal stand connects to the center of the tray and supports three votive holders. The votive holders are small tapered cylindrical shaped glass cups measuring approximately 2½ inches tall with an open top diameter of approximately 3 inches tapering inwards to a 1½ inch diameter base, the standard width for fitting a votive or tealight candle. The glass holders are made of red colored glass with a turned out rim and decorated with fluted grooves etched horizontally around the entire perimeter. The applicable subheading for the table centerpiece will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings...: Non-electrical lamps and lighting fittings: Other: Other." The general rate of duty will be 6 percent ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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