The tariff classification of two candle holders from China.

N091856 February 19, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Tammie Oliver Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of two candle holders from China. Dear Ms. Oliver: In your letter dated January 12, 2010, you requested a tariff classification ruling. The merchandise under consideration are two metal candle holders, item numbers F10KL46-L and F10KL46-S. A sample of item number F10KL46-L was submitted with your ruling request and will be returned to you. Item number F10KL46-L is made of iron and measures approximately 10 ½ inches high by 9 ½ inches in diameter, and has a flat base designed for placement on a table, desk, or other flat surface. Rising from the base are five curved, hammered metal sections that taper from ¾ inches wide to 2 inches wide then back to ¾ inches wide at the top. These sections form an open sphere that resembles a stylized pumpkin in design, and it is decorated with metal leaf-shaped cutouts and a metal stem. Within the center of the sphere is a receptacle specifically sized to contain and stabilize a 3” pillar candle, not included. You state that item number F10KL46-S is identical to item number F10KL46-L in all particulars except for its size, as it measures approximately 6 inches high by 5 ¾ inches in diameter. You also state that the receptacle within F10KL46-S is specifically sized to fit a tealight candle. The applicable subheading for the are two metal candle holders, item numbers F10KL46-L and F10KL46-S, 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