N273535 N2 Ruling Active

The tariff classification of glass candle holders from China

Issued March 24, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The subject merchandise includes three (3) Glass Votive Holders, Item Number 70700JC-silver, Item Number 70485JC-blue, and Item Number 70787JC-burgundy. Based on the sample of Item Number 70700JC-silver and the literature that you have provided, the item is a non-electric lamp. The candle holder features a tulip flared glass and measures approximately 4.33 inches high by 3.5 inches in diameter at the widest point. The interior of the glass is painted with reflective speckled pattern of silver color and the outside is decorated with glittered snowflakes. The glass has been pressed and toughened at 1,000 degrees Celsius. There is a raised ring at the bottom of the holder that is designed to secure a votive or tea light candle. The three items are the same in size as the sample but differ in color. You have stated that you developed a 6 inch tall version for all of the three colors, which includes Item Numbers 70701JC-silver, 70786JC-blue and 70788JC-burgundy. All of these items are identical in construction to Item Number 70700JC and vary in sizes and colors.

CBP rationale

The applicable subheading for the Glass Votive Holders, Items Numbers 70700JC-silver, 70485JC-blue, 70787JC-burgundy, 70701JC-silver, 70786JC-blue, and 70788JC-burgundy, 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

N273535 March 24, 2016 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 candle holders from China Dear Ms. Heuveln: In your letter dated February 26, 2016, you requested a tariff classification ruling. A sample of Item Number 70700JC-silver was submitted with your ruling request and will be returned to you. The subject merchandise includes three (3) Glass Votive Holders, Item Number 70700JC-silver, Item Number 70485JC-blue, and Item Number 70787JC-burgundy. Based on the sample of Item Number 70700JC-silver and the literature that you have provided, the item is a non-electric lamp. The candle holder features a tulip flared glass and measures approximately 4.33 inches high by 3.5 inches in diameter at the widest point. The interior of the glass is painted with reflective speckled pattern of silver color and the outside is decorated with glittered snowflakes. The glass has been pressed and toughened at 1,000 degrees Celsius. There is a raised ring at the bottom of the holder that is designed to secure a votive or tea light candle. The three items are the same in size as the sample but differ in color. You have stated that you developed a 6 inch tall version for all of the three colors, which includes Item Numbers 70701JC-silver, 70786JC-blue and 70788JC-burgundy. All of these items are identical in construction to Item Number 70700JC and vary in sizes and colors. The applicable subheading for the Glass Votive Holders, Items Numbers 70700JC-silver, 70485JC-blue, 70787JC-burgundy, 70701JC-silver, 70786JC-blue, and 70788JC-burgundy, 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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