The tariff classification of a long stem glass candle holder from China

N304118 May 20, 2019 CLA-2-94:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9903.88.03 Ms. Elizabeth McGuffin Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a long stem glass candle holder from China Dear Ms. McGuffin: In your letter dated April 18, 2019, you requested a tariff classification ruling. The item under consideration is identified as the Long Stem Glass Candle Holder, Item# 1901-000430. A representative sample was submitted with your ruling request and will be returned to you. The Long Stem Glass Candle Holder is made of glass in the shape of a long stem wine glass that consists of a tapered base, stem and bowl. It measures approximately 11.75 inches tall by 4.75 inches in diameter. At the bottom of the bowl is a cylindrical recess of approximately 1.5 inch deep and 1 inch in diameter designed to secure a taper candle stick (not included). You provided a test report that satisfied the ASTM Standards of candles for a similar product from the same vendor. You state that the submitted sample candle holder was not ASTM tested but manufactured in the same way as the one passed the ASTM tests and that two products were identical except for the decorative pattern in the bowl. The candle holder has a sticker label on the base printed with safety warnings for using the candle holder. The applicable subheading for the Long Stem Glass Candle Holder, Item# 1901-000430, 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. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 9405.50.4000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9405.50.4000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Michael Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division