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

N158496 April 14, 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 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 April 4, 2011, you requested a tariff classification ruling. The merchandise under consideration is a Fish Bowl Candle Holder, item number GCH102/05. The Fish Bowl Candle Holder is made of clear glass in the form of a typical fishbowl. It measures approximately 5 inches in diameter at its widest point and 4 inches high with a top opening of approximately 3¼ inches in diameter. At the bottom center of the fishbowl is a permanently affixed glass stem rising upwards approximately 1½ inches. This glass stem supports a round receptacle measuring approximately 1½ inches in diameter by ¾ of an inch deep and is specifically fitted for containing a standard tea light candle. The applicable subheading for the Fish Bowl Candle Holder, item number GCH102/05, 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