The tariff classification of candleholder sets from China and England.

N134839 December 3, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Andrew Gerard Aries Global Logistics Inc. Airport Industrial Park 145 Hook Creek Boulevard Building A5 Valley Stream, NY 11581 RE: The tariff classification of candleholder sets from China and England. Dear Mr. Gerard: In your letter dated November 23, 2010, you requested a tariff classification ruling. The merchandise under consideration is a pair of stainless steel candleholders with tea light candles. A sample of the candleholder set was provided with your ruling request and will be returned to you. The candleholders are oval in shape and measure approximately 2? in diameter by 2½ inches wide by 1¼ inches high. Each provides a receptacle specifically sized to contain a standard tea light candle, two of which are included with the candleholders. The two candleholders and two tea light candles are packaged together for retail sale in a cardboard gift box. The stainless steel candleholders and tea light candles 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 candleholders clearly provide the essential character of this set. The applicable subheading for the stainless steel candleholders with tea light candles 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 St. and Constitution Ave. NW, Washington, DC 20230, by phone (202) 482-3148, or website www.IA.ITA.DOC.GOV (click on “Import Administration Home Page” - click on “Decisions and Data” - click on “Scope Rulings: Candles from the PRC”). 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