N154091 N1 Ruling Active

The tariff classification of a tea light candle holder from China.

Issued March 30, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The merchandise under consideration is identified as the Fishbowl-Shaped tea light holder, Product ID GCH105/04. From the information you provided, this tea light candle holder is a hand blown clear thin-walled glass article designed to accommodate a single tea light candle. The Fishbowl-Shaped holder resembles a round globe measuring approximately 5 inches in diameter at its widest point with a flat bottom and recessed round receptacle in the top measuring approximately 1½ inches in diameter and ¾ inches deep, specifically designed to secure a standard tea light candle. With a lit candle, this non-electrical lamp provides unobstructed light to the surrounding area.

CBP rationale

The applicable subheading for the Fishbowl-Shaped tea light holder, Product ID GCH105/04, 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

N154091 March 30, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Derick Dai CYS Excel, Inc. 15600 Salt Lake Ave. City of Industry, CA 91745 RE: The tariff classification of a tea light candle holder from China. Dear Mr. Dai: In your letter dated March 15, 2011, you requested a tariff classification ruling. The merchandise under consideration is identified as the Fishbowl-Shaped tea light holder, Product ID GCH105/04. From the information you provided, this tea light candle holder is a hand blown clear thin-walled glass article designed to accommodate a single tea light candle. The Fishbowl-Shaped holder resembles a round globe measuring approximately 5 inches in diameter at its widest point with a flat bottom and recessed round receptacle in the top measuring approximately 1½ inches in diameter and ¾ inches deep, specifically designed to secure a standard tea light candle. With a lit candle, this non-electrical lamp provides unobstructed light to the surrounding area. The applicable subheading for the Fishbowl-Shaped tea light holder, Product ID GCH105/04, 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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