The tariff classification of a tealight candle and vase holder from China.

NY R01332 January 28, 2005 CLA-2-94:RR:NC:1:108 R01332 CATEGORY: Classification TARIFF NO.: 9404.50.4000 Ms. Lesa R. Hubbard JCPenny Purchasing Corporation 6501 Legacy Drive Plano, TX 75024-3698 RE: The tariff classification of a tealight candle and vase holder from China. Dear Ms. Hubbard: In your letter dated January 18, 2005, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a composite article consisting of an opened-iron holder, style number 4851, which is stated to measure 12 ? inches in height by 10 ¾ inches in length by 11 ½ inches in width. This holder is constructed, with six poles incorporating top rings, for containing glass tealight receptacles, in addition to a central cone-shaped frame with a fitted glass vase. In regard to this article’s construction and use, it is determined that there is no one component that imparts the essential character of the composite article, and therefore, based on General Rule of Interpretation 3 (c), this merchandise will be classified under the heading (in this instance, 9405, HTS) which occurs last in numerical order among those headings which equally merit consideration. The applicable subheading for this tealight candle and vase holder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other . The rate of duty will be 6 percent ad valorem. 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 Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division