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The tariff classification of a tea light holder from China.
Issued September 13, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N121481 (September 13, 2010)
Tariff classification
HTS codes: 9405.50.4000
Headings: 9405
Product description
The merchandise under consideration is the Piper Tea Light Holder, item numbers GCH011/04 and GCH011/06. These items are identical except for their height. Both Piper Tea Light Holders are made of clear glass and cylinder-shaped, with a diameter of 1¾ inches. Item number GCH011/04 is 4 inches high, while item number GCH011/06 is 6 inches high. The top opening dips down within the cylinder to form a circular, flat-bottomed receptacle specifically sized to contain a tea light candle.
CBP rationale
The applicable subheading for the Piper Tea Light Holder, item numbers GCH011/04 and GCH011/06, 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
N121481 September 13, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Derick Dai CYS Excel, Inc. 15600 Salt Lake Avenue City of Industry, CA 91745 RE: The tariff classification of a tea light holder from China. Dear Mr. Dai: In your letter dated September 1, 2010, you requested a tariff classification ruling. The merchandise under consideration is the Piper Tea Light Holder, item numbers GCH011/04 and GCH011/06. These items are identical except for their height. Both Piper Tea Light Holders are made of clear glass and cylinder-shaped, with a diameter of 1¾ inches. Item number GCH011/04 is 4 inches high, while item number GCH011/06 is 6 inches high. The top opening dips down within the cylinder to form a circular, flat-bottomed receptacle specifically sized to contain a tea light candle. The applicable subheading for the Piper Tea Light Holder, item numbers GCH011/04 and GCH011/06, 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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