The tariff classification of a tea light holder from China.

N207421 March 16, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Donna Robbins PartyLite Worldwide, Inc. 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a tea light holder from China. Dear Ms. Robbins: In your letter dated March 1, 2012 you requested a tariff classification ruling. A representative sample was submitted with your request and will be returned to you. The product to be imported is a candle holder referred to as Modern Angel Tea Light Holder, item number P91154. This ceramic figurine depicts an angel wearing a decorative robe. The angel, measuring approximately 7.5 inches in height, sits atop a square base with a center receptacle designed to hold a tea light. With a lit candle, this non-electric lamp provides unobstructed light to the surrounding area. The applicable subheading for the Modern Angel Tea Light Holder 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. 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, Thomas J. Russo Director National Commodity Specialist Division