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N181160 N1 Ruling Active

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

Issued August 29, 2011 by U.S. Customs and Border Protection.

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N1 N181160 (August 29, 2011)

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The items under consideration are identified as Square Top Tea Light Candle Holders, Product IDs GCH108/03 and GCH108/5. From the pictures and information that you have provided, the tea light candle holders are clear, hollow thin-walled glass article designed to accommodate tea light candles. The GCH108/03 candle holder measures approximately 2½ by 2½ inches square and 2½ inches tall. The GCH108/5 candle holder measures approximately 2½ by 2½ inches square and 5 inches tall. The top of each candle holder is recessed to form a round glass receptacle specifically fitted for 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 Square Top Tea Light Candle Holders, Product IDs GCH108/03 and GCH108/5, 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

N181160 August 29, 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 holders from China. Dear Mr. Dai: In your letter dated August 17, 2011, you requested a tariff classification ruling. The items under consideration are identified as Square Top Tea Light Candle Holders, Product IDs GCH108/03 and GCH108/5. From the pictures and information that you have provided, the tea light candle holders are clear, hollow thin-walled glass article designed to accommodate tea light candles. The GCH108/03 candle holder measures approximately 2½ by 2½ inches square and 2½ inches tall. The GCH108/5 candle holder measures approximately 2½ by 2½ inches square and 5 inches tall. The top of each candle holder is recessed to form a round glass receptacle specifically fitted for 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 Square Top Tea Light Candle Holders, Product IDs GCH108/03 and GCH108/5, 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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