The tariff classification of a candle holder from China.

N034386 August 14, 2008 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a candle holder from China. Dear Ms. Ramsey: In your letter dated July 18, 2008, you requested a tariff classification ruling. The merchandise under consideration is the Elephants on Parade Candle Holder, SKU #65190. This article consists of a round base measuring approximately 7¼ inches in diameter and features a trio of standing elephants around the perimeter bringing the overall height of the article to 4¼ inches. In the center of the base is a recessed socket, measuring approximately 1 inch deep, specifically designed for a standard 3 inch pillar candle (not included). The candle holder is constructed of polyresin, hand painted to a bronzed finish and features three PVC dots under the base to help protect tabletops from scratches. The applicable subheading for the Elephants on Parade Candle Holder 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