N264511 N2 Ruling Active

The tariff classification of candle holders from China

Issued May 29, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The merchandise under consideration is a pair of glass candle holders, identified as the Mercury Glass Votive Set, CVS Item Number 569156. The candle holders are drum-shaped and measure approximately 3 inches high by 3 inches in diameter at the widest point. The candle holders are identical in all aspects except for their paint color, one is red and the other is silver. It is stated that the paint is applied and baked after solidification giving a crackled, faux-mercury glass finish, and the glass is specially tempered. The retail packaging will comprise of three piece set of the same color (silver or red) in an acetate box.

CBP rationale

The applicable subheading for the Mercury Glass Votive Set, CVS Item Number 569156, 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

N264511 May 29, 2015 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. David Prata OHL International at CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of candle holders from China Dear Mr. Prata: In your letter dated May 4, 2015, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. Samples were submitted and will be returned to you. The merchandise under consideration is a pair of glass candle holders, identified as the Mercury Glass Votive Set, CVS Item Number 569156. The candle holders are drum-shaped and measure approximately 3 inches high by 3 inches in diameter at the widest point. The candle holders are identical in all aspects except for their paint color, one is red and the other is silver. It is stated that the paint is applied and baked after solidification giving a crackled, faux-mercury glass finish, and the glass is specially tempered. The retail packaging will comprise of three piece set of the same color (silver or red) in an acetate box. The applicable subheading for the Mercury Glass Votive Set, CVS Item Number 569156, 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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