The tariff classification of a candle dish with candle from China.

N047907 January 13, 2009 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Tony To Silver Lining Limited 29/F Paul Y Centre 51 Hung To Road Kwun Tong Hong Kong RE: The tariff classification of a candle dish with candle from China. Dear Mr. To: In your letter dated November 7, 2008, you requested a tariff classification ruling. The merchandise under consideration is the Candle Dish with Candle. A sample of the item was submitted with your ruling request and will be returned to you. The Candle Dish with Candle consists of a shallow glass dish measuring 6 inches in diameter, imported packaged for retail sale with a tea light candle. The packaging provides the cautionary labeling for safely burning a candle in a home. It is noted that the Candle Dish is imported with a candle, which may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). The applicable subheading for the Candle Dish with Candle 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