The tariff classification of a candleholder with tea light candle from China.

N112303 July 19, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Jim Bogart Phoenix International 4470 Olympic Boulevard Erlanger, KY 41018 RE: The tariff classification of a candleholder with tea light candle from China. Dear Mr. Bogart: In your letter dated June 21, 2010, you requested a tariff classification ruling on behalf of your client, Up With Paper/CM Paula Company. The merchandise under consideration is a candleholder and tea light set, item number CAMR. The candleholder is made of marble and resembles a flattened sphere in shape, measuring approximately 1.8 inches high by 3 inches in diameter. It features a socket specifically sized to contain a tea light candle, leaving the candle flame clearly visible and providing light to the surrounding area. The candleholder is packaged for retail sale with a paraffin tea light candle. As imported, the candleholder and tea light meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The candleholder clearly provides the essential character of this set. The applicable subheading for the candleholder and tea light set, item number CAMR, 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/. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue NW, Washington, DC 20230, or phone (202) 482-0162. 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