The tariff classification of tealight candles from China

N248718 January 2, 2014 CLA-2-94:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Robin West Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of tealight candles from China Dear Ms. West: In your letter dated December 10, 2013, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned to you. The submitted sample is identified as the 3 Tealight Candle Holder Set, SKU Number 1888161. Based on the sample and the information you have provided, the 3 Tealight Candle Holder Set are candle lamps. The set consists of 3 glass vessels/candle holders measuring 2 inches tall by 1 inch in diameter at tis widest points. Each glass candle holder contains a tealight candle made of 100% crystal vegetable oil wax. The candle has a fiber wick and an aluminum base. The 3 tealight lamps are packaged in a clear plastic box decorated with a bow. The applicable subheading for the 3 Tealight Candle Holder Set, SKU Number 1888161 will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The 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 Hope Abada at (646) 733-3016. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division