The tariff classification of candle holders from China.

N024558 March 21, 2008 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of candle holders from China. Dear Mr. Crago: In your letter dated March 5, 2008, you requested a tariff classification ruling on behalf of your client, Longs Drug Stores. The merchandise under consideration is a set of three Candle Holders, Item Number A072MA02923. A sample of the candle holders was submitted with your ruling request. The candle holders are in the classic design of stemware candlesticks, which feature a receptacle at the very top specifically fitted for a tealight or votive size candle. The candleholders are manufactured of glass with the base and stem portion sprayed with a blue color and the upper candle receptacle portion electroplated. The stems vary in sizes of 6, 8 and 10 inches tall. The applicable subheading for the Candle Holders, Item Number A072MA02923 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