CLA-2-94:OT:RR:NC:1:110
Ms. Melissa Moore
Hanna’s Candle Company
2700 Armstrong Avenue
Fayetteville, AR 72701
RE: The tariff classification of lamp parts from China.
Dear Ms. Moore:
In your letter dated February 11, 2010, you requested a tariff classification ruling.
The merchandise under consideration is identified in your request as a glass votive holder. A sample of the glass holder was provided with your ruling request.
From the information you provide, including photographs of the finished item, the glass holder is designed to be suspended into a gel-like material within a martini glass, creating the finished product identified as the Candy Cane Martini, a scented candleholder. The glass holder is in the shape of a cone measuring approximately 3 inches tall with a top opening of 2¾ inches in diameter. Within the bottom end of the cone, the glass is formed in such a way as to hold a tea light, votive or taper candle.
In your letter you suggest classification under 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-electrical lamps and lighting fittings. The glass article is clearly designed to hold a candle; however, as imported the holder is not capable of functioning as a candleholder on its own and must be inserted into some type of stand or base to remain upright.
The applicable subheading for the glass holder for the Candy Cane Martini candleholder will be 9405.91.6080, HTSUS, which provides for “Lamps and lighting fittings...and parts thereof not elsewhere specified or included: Parts: Of glass: Other: Other.” The general rate of duty will be 4.5 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