The tariff classification of a glass candle holder from China

N260622 January 29, 2015 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Clark Hill Clark Hill PLC 150 North Michigan Avenue Suite 2700 Chicago, IL 60601 RE: The tariff classification of a glass candle holder from China Dear Mr. Hill: In your letter dated December 29, 2014, you requested a tariff classification ruling on behalf of your client, Smart Marketing Inc. DBA Kate Aspen (“Smart Marketing”). The item under consideration is identified as a “Glass Candle Holder with Loose Candle.” A representative sample was submitted with your ruling request and will be returned to you. The article consist of a glass cylindrical-shape candle holder/vessel and a petroleum wax candle. The candle holder is made of a transparent frosted glass with a sail boat drawing on the outside. The candle holder measures approximately 2 1/64 inches tall by 1 1/2 inches in diameter. The small loose candle is made of white petroleum wax containing a fiber wick and has a baby powder scent. The candle measures approximately 1 1/4 inches in height by 1 1/2 inches in diameter at the top. It is stated that the candle holder satisfies the ASTM Standards for candle accessories F2601. The holder and the candle are packaged together in a clear plastic box and decorated with a ribbon ready for retail sale. The applicable subheading for the Glass Candle Holder with Loose Candle 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