N278600 N2 Ruling Active

The tariff classification of a glass candle holder from China

Issued September 9, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.50.4000

Headings: 9405

Product description

The tealight holder is comprised of a glass vessel constructed of a machine-made glass that has been painted in a translucent yellow color. It is diamond-shaped and measures approximately 3 inches high by 3.5 inches wide by 2 inches deep at its widest point. You included a single tealight candle (sold separately) to illustrate how the holder can securely accommodate a tealight.

CBP rationale

The applicable subheading the Colorful Glass Tealight Holder (P92759), 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

N278600 September 9, 2016 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Donna Robbins PartyLite Worldwide, LLC 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a glass candle holder from China Dear Ms. Robbins: In your letter dated July 28, 2016, you requested a tariff classification ruling. The item under consideration is identified as the Colorful Glass Tealight Holder (P92759). A sample was submitted with your ruling request and will be returned to you. The tealight holder is comprised of a glass vessel constructed of a machine-made glass that has been painted in a translucent yellow color. It is diamond-shaped and measures approximately 3 inches high by 3.5 inches wide by 2 inches deep at its widest point. You included a single tealight candle (sold separately) to illustrate how the holder can securely accommodate a tealight. You state that the item will be sold in a set of four holders of various colors. The applicable subheading the Colorful Glass Tealight Holder (P92759), 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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