N269004 N2 Ruling Active

The tariff classification of glass articles from China

Issued October 16, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The merchandise under consideration is identified as Item 03315JC Jute Design and 03382JC-A Black Gem Design. Based on the information and sample that you have provided, the Jute Design, Item 03315JC, is a cylindrical shaped candle holder made of glass. It measures approximately 6 inches tall by 4 inches in diameter. It is stated that this candle holder is designed to accommodate either a votive candle or a 3 by 5 inches pillar candle. The candle holder features reflective mercury design and decorated with jute and reflective diamond-like enhancements in the outside bottom. The item is designed for placing onto virtually any flat surface.

CBP rationale

The applicable subheading for the Jute Design, Item 03315JC, 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

N269004 October 16, 2015 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Trudi Van Heuveln Impact Innovations 223 SE 1st Ave. Clara City, MN 56222 RE: The tariff classification of glass articles from China Dear Ms. Heuveln: In your letter dated September 15, 2015, you requested a tariff classification ruling. Representative samples were submitted and will be returned to you. The merchandise under consideration is identified as Item 03315JC Jute Design and 03382JC-A Black Gem Design. Based on the information and sample that you have provided, the Jute Design, Item 03315JC, is a cylindrical shaped candle holder made of glass. It measures approximately 6 inches tall by 4 inches in diameter. It is stated that this candle holder is designed to accommodate either a votive candle or a 3 by 5 inches pillar candle. The candle holder features reflective mercury design and decorated with jute and reflective diamond-like enhancements in the outside bottom. The item is designed for placing onto virtually any flat surface. The applicable subheading for the Jute Design, Item 03315JC, 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. We are returning your request for a classification ruling on Item 03382JC-A, Black Gem Design, because we need the following additional information in order to issue a ruling: (1) what type of glass is the item made of? (2) Has the glass been pressed and toughened (specially tempered)? (3) Has it been cut or engraved? (4) What is the unit value? Note that unit value refers to the price at which a single glass article is sold from the foreign seller to the American importer etc. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, Attn: Binding Rulings Section. 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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