N061680 N0 Ruling Active

The tariff classification of aluminum pole torches from China.

Issued June 5, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The merchandise under consideration is item number ST-2, described as an aluminum die cast pole torch. It is a metal oil torch lamp consisting of a torch head, pole, and ground stake, imported together and measuring a total of 62 inches in height.

CBP rationale

The applicable subheading for the ST-2 aluminum die cast pole torch 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

N061680 June 5, 2009 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Dean Jason Titus AIT Custom Brokerage, Inc. 701 N. Rohlwing Road Itasca, IL 60143 RE: The tariff classification of aluminum pole torches from China. Dear Mr. Titus: In your letter dated May 20, 2009, you requested a tariff classification ruling on behalf of your client, Starlight Garden & Patio Torche Company. The merchandise under consideration is item number ST-2, described as an aluminum die cast pole torch. It is a metal oil torch lamp consisting of a torch head, pole, and ground stake, imported together and measuring a total of 62 inches in height. You state that the torch head is removable from the torch pole and is made of aluminum, measuring approximately 11 inches tall with a removable top measuring 4 inches square. Within the torch head is an unfilled 16-ounce fuel reservoir that measures approximately 8 inches high and features a fiberglass wick. The torch pole is also made of aluminum and measures approximately 51 inches in height. It is designed to slide over the 25 inch high aluminum ground stake once the stake is secured in the ground. The applicable subheading for the ST-2 aluminum die cast pole torch 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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