N164278 N1 Ruling Active

The tariff classification of glass chimney from China.

Issued May 20, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.91.4000

Headings: 9405

Product description

The merchandise under consideration is identified as a Glass Chimney for Candles, Item Numbers U9518. Color pictures were submitted with your request. The submitted pictures and information indicate that the merchandise is made of clear glass. It is a cylinder-shaped glass tube or chimney for candles/candelabras, which is open at both ends, designed to be placed over a burning candle, protecting the candle flame from disturbances while permitting it to illuminate the surrounding area. The item measures approximately 10 inches high by 4 inches in diameter.

CBP rationale

The applicable subheading for the Glass Chimney for Candles will be 9405.91.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…and parts thereof…: Parts: Of glass: Chimneys.

Full text

N164278 May 20, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.91.4000 Mr. William W. Yue Unlimited Containers, Inc. 14850 Don Julian Road City of Industry, CA 91746 RE: The tariff classification of glass chimney from China. Dear Mr. Yue: In your letter received May 9, 2011, you requested a tariff classification ruling. The merchandise under consideration is identified as a Glass Chimney for Candles, Item Numbers U9518. Color pictures were submitted with your request. The submitted pictures and information indicate that the merchandise is made of clear glass. It is a cylinder-shaped glass tube or chimney for candles/candelabras, which is open at both ends, designed to be placed over a burning candle, protecting the candle flame from disturbances while permitting it to illuminate the surrounding area. The item measures approximately 10 inches high by 4 inches in diameter. The applicable subheading for the Glass Chimney for Candles will be 9405.91.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…and parts thereof…: Parts: Of glass: Chimneys.” The general rate of duty will be 7.5 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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