CLA-2-94:OT:RR:NC:1:110
Ms. Melissa Moore
Hanna’s Candle Co.
2700 Armstrong Avenue
Fayetteville, AR 72701
RE: The tariff classification of glass candle container from China.
Dear Ms. Moore:
In your letter dated June 1, 2010, you requested a tariff classification ruling.
The merchandise under consideration are the PDQ Mixed Tumblers, item number 16100004. Samples of the items in their imported condition were submitted with your ruling request and will be returned to you.
The PDQ Mixed Tumblers are cup-like glass containers measuring approximately 3 inches high with an outside diameter of 2¾ inches. One sample is made of transparent frosted glass, and the other of clear glass. Both are 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, these candle holders are disposable vessels made of thin glass. The PDQ Mixed Tumblers are imported with PVC lids. These lids are fitted to go over the tops of the containter after the candles are poured. From the information you provided, upon importation to the United States, your company will fill the containers with wax and a wick, fit them with the lids, and package the candles for retail sale in your own facility. You also state that the PDQ Mixed Tumblers are in compliance with ASTM standards (F2179) for glass containers that are produced for use as filled candles.
The applicable subheading for the PDQ Mixed Tumblers 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