CLA-2-94:RR:NC:2:227 I84032
Mr. Tyler Carmichael
Kranberry Lane Designs, Inc.
109-1533 Broadway Street
Port Coquitlam, BC V2X OX1
Canada
RE: The tariff classification of an oil lamp and ornate holder as well as a wick, funnel and bottle of paraffin lamp oil from Canada.
Dear Mr. Carmichael:
In your letter received in this office on July 12, 2002, you requested a tariff classification ruling.
The samples submitted, not imported as a set for tariff purposes, consist of the following articles:
a cylindrical-shaped oil lamp with textile ribbon, measuring approximately 4 ¼ inches high by 3 inches in diameter, that is composed of a plastic bottle heavily covered with paraffin wax in noting a top opening for the insertion of oil;
a rectangular-shaped ceramic (non-porcelain) holder that measures about 2 ½ inches high with a 4 ¾ -inch square base and possesses a decorative body of raised scroll-shaped motifs with an open top designed for the insertion of the oil lamp;
a fiberglass lamp wick featuring a small top metal sleeve inside a glass tube with a disk-like metal wick holder;
a clear plastic lightweight funnel, measuring approximately 2 ½ inches in height, that is designed as a conduit for pouring the oil into the lamp;
a 100 ml bottle of liquid paraffin lamp oil.
The applicable subheading for the oil lamp with ribbon 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 general rate of duty will be 6 percent ad valorem.
The applicable subheading for the ornate ceramic holder will be 6913.90.5000, HTS, which provides for other ornamental ceramic articles, other than of porcelain or china, other. The general rate of duty will be 6 percent ad valorem.
The applicable subheading for the fiberglass lamp wick will be 5908.00.0000, HTS, which provides for textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like. The general rate of duty will be 4.1 percent ad valorem.
The appropriate subheading for the plastic funnel will be 3924.90.5500, HTS, which provides for other household articles of plastics. The general rate of duty will be 3.4 percent ad valorem.
The appropriate subheading for the liquid paraffin lamp oil will be 2710.19.2300, HTS, which provides for kerosene. The general rate of duty will be 10.5 cents per barrel.
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 George Kalkines at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division