The tariff classification of glass candle accessories from China.

N218579 June 12, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9504.50.4000 Mr. Derick Dai CYS Excel, Inc. 15600 Salt Lake Avenue City of Industry, CA 91745 RE: The tariff classification of glass candle accessories from China. Dear Mr. Dai: In your letter dated April 22, 2012, you requested a tariff classification ruling. The items under consideration are identified as Item Numbers GCH109/04 and GCH109/05. From the information that you provided, Item Number GCH109/04 consists of a round glass base measuring 3½ inches in diameter and a clear glass globe shade (cloche) measuring approximately 4 inches in diameter with three holes for ventilation. There is a small glass ball handle attached atop the cloche. Item Number GCH109/05 is identical to Item Number GCH109/04 except that it is a larger version by one inch, i.e. the base measures approximately 4½ inches and the cloche measures approximately 5 inches in diameter. It is stated that these candle holders are specifically designed for containing a standard tea light candle and can be placed onto virtually any flat surface. An SGS Test Report submitted with this ruling request indicates that Item Numbers GCH109/04 and GCH109/05 successfully passed the ASTM F 2601 - 2009 safety requirements for candle accessories. Candle accessories are defined in ASTM F 1972 - 05 as an object designed for use with a candle. The applicable subheading for Item Numbers GCH109/04 and GCH109/05 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 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