CLA-2-94:OT:RR:NC:1:110
Mr. Donald S. Simpson
Barthco
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a glass candle holder from France.
Dear Mr. Simpson:
In your letter dated February 8, 2010, you requested a tariff classification ruling on behalf of your client, ARC International North America.
The merchandise under consideration is item number G2051 (4 oz. glass candle holder). A representative sample of the article in its imported condition was submitted with your ruling request and will be returned to you.
The candle holder is a cup-like container measuring approximately 2 ½ inches high with an outside diameter of 2 ¾ inches, and is designed for the production of filled candles. A filled candle, as defined by the American Society for Testing and Materials (ASTM), is a candle produced and used within the same vessel. As imported, this candle holder is a disposable vessel made of thin, clear glass. From the information you provided, upon importation into the United States by ARC International, the candle vessels are sent to the customer’s facility, where they will be filled with wax and a wick and packaged for retail sale. You provided laboratory test results which indicated that this item is in compliance with ASTM F2179, a standard for glass containers that are produced for use as candle vessels.
The applicable subheading for the 4 oz. glass candle holder, item number G2051, 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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division