The tariff classification of candle holders from China.

N037317 September 17, 2008 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of candle holders from China. Dear Mr. Crago: In your letter dated September 3, 2008, you requested a tariff classification ruling. The merchandise under consideration is five assorted Harvest Pumpkin Candle Holders, Item Numbers A076EA01282, A076EA01283, A076EA01285, A076EA01286 and A076EA01287. The Harvest Pumpkin Candle Holders are constructed of flat band iron with an iron cup and a glass tealight candle holder. The five assorted holders vary in size and overall shape resembling a sphere or squash shape pumpkin. Item Number A076EA01282 measures approximately 8¼ inches wide by 7? inches deep and is 9 inches tall. Item Number A076EA01283 measures approximately 7? inches in diameter at its widest point and is 10¼ inches tall. Item Number A076EA01285 measures approximately 7½ inches wide by 6 inches deep and is 7½ inches tall. Item Number A076EA01286 measures approximately 8? inches in diameter at its widest point and is 13¾ inches tall. Item Number A076EA01287 measures approximately 8? inches in diameter at its widest point and is 11¾ inches tall. Each holder consists of an iron cup welded to eight iron bands bending upwards and meeting together at the top forming an open frame with a simulated pumpkin stem and two or three tree leaves. Mounted into the metal cup in the bottom center of the frame is a clear glass cup specifically fitted for a tealight or votive candle with the standard diameter of 1½ inches. This open frame design leaves the flame of the candle fully exposed providing light completely around the holder. From the information you provided, this Candle Holder will be advertised and marketed by your Harvest Division for household use. The applicable subheading for the five assorted Harvest Pumpkin Candle Holders, Item Numbers A076EA01282, A076EA01283, A076EA01285, A076EA01286 and A076EA01287, 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