CLA-2-34:OT:RR:NC:N2:110
Mr. Brian G. Pearce
CVS On-site Import Client Liaison
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of votive size holder-candle set from China and Vietnam.
Dear Mr. Pearce:
In your letter dated March 18, 2011, on behalf of CVS Pharmacy, you requested a tariff classification ruling. You provided a sample for our review.
Item Number 845957 is a set of two scented paraffin wax votive candles packaged in a retail card board box along with one green, ceramic votive size holder imprinted with a leaf motif. In your letter, you stated that the candles are a product of Vietnam while the holder is made in China. The votive size holder is 2.64in x 2.75in; the candles are 1.75in x 2in. The holder imparts the essential character of the set.
The applicable subheading for ceramic votive size holder 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%, 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