The tariff classification of a tea light holder from an unspecified country.

N121515 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 an unspecified country. Dear Mr. Dai: In your letter dated September 1, 2010, you requested a tariff classification ruling. The merchandise under consideration is the Fish Bowl Candle Holder, item number GCH102/03. The Fish Bowl Candle Holder is made of clear glass and fishbowl-shaped, measuring 3 inches high with a diameter of 4¾ inches at its widest point and an open top diameter of 2¾ inches. From the bottom center of the bowl rises a glass stem with a receptacle specifically fitted to contain a tea light candle. The applicable subheading for the Fish Bowl Candle Holder, item number GCH102/03, 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