CBP Ruling N234215 — The tariff classification of printed glass panels with candleholder from China

Tariff classification

Headings: 4911

Product description

The ruling was requested on a tea light candleholder designated as the “Haunted House with Halloween Tree”, Item #A079FA04538. You indicate in your letter that the item number is also available in a design identified as the “Black Cat”. Item #A079FA04538 incorporates two square shaped glass panels and a circular glass receptacle affixed to a glass base between the two glass panels. The clear glass holder measures approximately 2 inches in diameter and 1 inch in height and is specifically sized to accommodate a tea light candle. The glass panels measure approximately 4¼” (w) x 3¼” (h) and sits 2½” apart. The top, sides and bottom of the candleholder are open. The glass candleholder has one Halloween design-printed panel in the front and one mirrored glass panel at the back. The candleholder will illuminate the printed design and reflect off of the mirrored glass panel when a tea light candle is placed in the holder and lit. The article is designed to be placed on any flat surface. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the printed glass panels with candle holder, item number A079FA04538, will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other printed matter, including printed pictures and photographs: Other: Other: Other: Other.

Full text

N234215 October 25, 2012 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Alice Liu Atico International USA, Inc. 501 So. Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of printed glass panels with candleholder from China Dear Ms. Liu: In your letter dated September 25, 2012, you requested a tariff classification ruling. The ruling was requested on a tea light candleholder designated as the “Haunted House with Halloween Tree”, Item #A079FA04538. You indicate in your letter that the item number is also available in a design identified as the “Black Cat”. Item #A079FA04538 incorporates two square shaped glass panels and a circular glass receptacle affixed to a glass base between the two glass panels. The clear glass holder measures approximately 2 inches in diameter and 1 inch in height and is specifically sized to accommodate a tea light candle. The glass panels measure approximately 4¼” (w) x 3¼” (h) and sits 2½” apart. The top, sides and bottom of the candleholder are open. The glass candleholder has one Halloween design-printed panel in the front and one mirrored glass panel at the back. The candleholder will illuminate the printed design and reflect off of the mirrored glass panel when a tea light candle is placed in the holder and lit. The article is designed to be placed on any flat surface. The sample is being returned as you requested. The applicable subheading for the printed glass panels with candle holder, item number A079FA04538, will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other printed matter, including printed pictures and photographs: Other: Other: Other: Other. 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, Thomas J. Russo Director National Commodity Specialist Division

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