This ruling has been revoked and is no longer current.

Superseded by {H285657}.

N110556 N1 Ruling REVOKED

The tariff classification of glass candle container from China.

Issued July 7, 2010 by U.S. Customs and Border Protection.

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N1 N110556 (July 7, 2010)

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The PDQ Mixed Tumblers are cup-like glass containers measuring approximately 3 inches high with an outside diameter of 2¾ inches. One sample is made of transparent frosted glass, and the other of clear glass. Both are designed for the production of filled candles. A filled candle, as defined by the American Society for Testing and Materials (ASTM), is a candle produced and used within the same vessel. As imported, these candle holders are disposable vessels made of thin glass. The PDQ Mixed Tumblers are imported with PVC lids. These lids are fitted to go over the tops of the containter after the candles are poured. From the information you provided, upon importation to the United States, your company will fill the containers with wax and a wick, fit them with the lids, and package the candles for retail sale in your own facility. You also state that the PDQ Mixed Tumblers are in compliance with ASTM standards (F2179) for glass containers that are produced for use as filled candles.

CBP rationale

The applicable subheading for the PDQ Mixed Tumblers 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

N110556 July 7, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Melissa Moore Hanna’s Candle Co. 2700 Armstrong Avenue Fayetteville, AR 72701 RE: The tariff classification of glass candle container from China. Dear Ms. Moore: In your letter dated June 1, 2010, you requested a tariff classification ruling. The merchandise under consideration are the PDQ Mixed Tumblers, item number 16100004. Samples of the items in their imported condition were submitted with your ruling request and will be returned to you. The PDQ Mixed Tumblers are cup-like glass containers measuring approximately 3 inches high with an outside diameter of 2¾ inches. One sample is made of transparent frosted glass, and the other of clear glass. Both are designed for the production of filled candles. A filled candle, as defined by the American Society for Testing and Materials (ASTM), is a candle produced and used within the same vessel. As imported, these candle holders are disposable vessels made of thin glass. The PDQ Mixed Tumblers are imported with PVC lids. These lids are fitted to go over the tops of the containter after the candles are poured. From the information you provided, upon importation to the United States, your company will fill the containers with wax and a wick, fit them with the lids, and package the candles for retail sale in your own facility. You also state that the PDQ Mixed Tumblers are in compliance with ASTM standards (F2179) for glass containers that are produced for use as filled candles. The applicable subheading for the PDQ Mixed Tumblers 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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