N035857 N0 Ruling Active

The tariff classification of a tea light holder from China.

Issued September 2, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

It measures approximately 4 ¾ inches long by 3 ¼ inches high by 2 ½ inches wide, and consists of two clear glass receptacles specifically fitted for tea light candles sandwiched between two 1/8 inch thick rectangular glass panels, leaving the top, sides, and bottom of the candleholder open. The back panel is mirrored and reflects the light from the candle flames. The front panel is transparent tinted glass adorned with an abstract rhinestone design and a short poem. The light emitted by the candles is clearly exposed and visible both through and above the glass panels. This candleholder is designed to rest on any flat surface.

CBP rationale

The applicable subheading for the 2-Tea Light Candleholder With Printed Sentiment, item number HA81900270, 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.

Full text

N035857 September 2, 2008 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Andy S. Wood Family Dollar Services, Inc. 10401 Monroe Road Matthews, NC 28105 RE: The tariff classification of a tea light holder from China. Dear Mr. Wood: In your letter dated August 12, 2008 you requested a tariff classification ruling. The merchandise under consideration is the 2-Tea Light Candleholder With Printed Sentiment, item number HA81900270. A sample was submitted with your ruling request and will be returned to you. It measures approximately 4 ¾ inches long by 3 ¼ inches high by 2 ½ inches wide, and consists of two clear glass receptacles specifically fitted for tea light candles sandwiched between two 1/8 inch thick rectangular glass panels, leaving the top, sides, and bottom of the candleholder open. The back panel is mirrored and reflects the light from the candle flames. The front panel is transparent tinted glass adorned with an abstract rhinestone design and a short poem. The light emitted by the candles is clearly exposed and visible both through and above the glass panels. This candleholder is designed to rest on any flat surface. The applicable subheading for the 2-Tea Light Candleholder With Printed Sentiment, item number HA81900270, 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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