This ruling has been revoked and is no longer current.

Superseded by {H285657}.

N260440 N2 Ruling REVOKED

The tariff classification of a glass candle holder from France

Issued January 26, 2015 by U.S. Customs and Border Protection.

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N2 N260440 (January 26, 2015)

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The article is a glass jar candle holder measuring approximately 3.5 inches high with an outside diameter of 4 inches. You have stated that upon importation into the United States, the candle holders are sent to the customer’s facility where they will be filled with wax and wick, and fitted with a matching lid and packaged for retail sale. A filled candle, as defined by the American Society for Testing and Materials (ASTM), is a candle produced and used within the same vessel. As imported, this candle holder is a disposable vessel made of thin, clear glass. You have also stated that this item is in compliance with ASTM F2179, a standard for glass containers that are produced for use as candle vessel.

CBP rationale

The applicable subheading for item number E3041, 14.5 oz. glass candle 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.

Full text

N260440 January 26, 2015 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Patricia Farrell Export-Import Services Bethany Commons Bldg. #5, Suite 61 One Bethany Road Hazlet, NJ 07730 RE: The tariff classification of a glass candle holder from France Dear Ms. Farrell: In your letter dated December 19, 2014, you requested a tariff classification ruling on behalf of your client ARC International North America. The article under consideration is item number E3041, a 14.5 oz. glass candle holder. A representative sample was submitted with your request and will be returned to you. The article is a glass jar candle holder measuring approximately 3.5 inches high with an outside diameter of 4 inches. You have stated that upon importation into the United States, the candle holders are sent to the customer’s facility where they will be filled with wax and wick, and fitted with a matching lid and packaged for retail sale. A filled candle, as defined by the American Society for Testing and Materials (ASTM), is a candle produced and used within the same vessel. As imported, this candle holder is a disposable vessel made of thin, clear glass. You have also stated that this item is in compliance with ASTM F2179, a standard for glass containers that are produced for use as candle vessel. The applicable subheading for item number E3041, 14.5 oz. glass candle 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 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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