The tariff classification of a tea light candle holder from China

N169142 June 13, 2011 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.:4911.99.6000 Mr. Troy D. Crago-Edwards CE Consulting Services, LLC 501 Esplanade #228 Redondo Beach, CA 90277 RE: The tariff classification of a tea light candle holder from China Dear Mr. Crago-Edwards: In your letter dated May 20, 2011, you requested a tariff classification ruling on behalf of your client, Atico International USA, Inc. The ruling was requested on a “Valentine Candle Holder”, item number A078FA02112. The “Valentine Candle Holder” incorporates two square shaped, glass panels with beveled edges and a glass receptacle specifically fitted to hold a tea light candle. The transparent glass panels measure approximately 4.75 inches x 2.25 inches x 4.75 inches and the circular glass holder measures approximately 2 inches in diameter and 1 inch in height. The tea light candle holder is affixed between the two glass panels. The front glass panel is adorned with a small decorative heart and rhinestone. The back glass panel has a printed, self-adhesive sticker which reads, “You are always there with Love and care, I Love you”. The candle holder will illuminate the printed sentiment when a tea light candle is placed in the holder and lit. The top, sides and bottom of the candle holder are open. You state in your letter that the tea light candle holder is available in two designs. The essential character of the candle holder is imparted by the printed sentiment. The “Valentine Candle Holder” is designed to be placed on any flat surface. The sample submitted will be returned to you as requested. The applicable subheading for the “Valentine Candle Holder”, item number A078FA02112, will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other printed matter, printed on paper in whole or in part by a lithographic process. The rate of duty will be Free. 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 Albert Gamble at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division