CLA-2-94:OT:RR:NC:1:110
Mr. William W. Yue
Unlimited Containers, Inc.
14850 Don Julian Road
City of Industry, CA 91746
RE: The tariff classification of candle holders from China.
Dear Mr. Yue:
In your letter dated April 21, 2011, you requested a tariff classification ruling.
The items under consideration are identified as Votive Candle Holders, item numbers G1004, G1183 and U9509. Two samples of each item number were submitted with your ruling request. Item number G1004 is a tapered square glass container measuring 2 inches by 2 inches by 2 inches tall and is available in clear glass, red, green, frosted or silver. The top opening of the glass measures approximately 1¾ inches wide tapering inwards to a base width of 1½ inches at the bottom and is specifically designed to hold a tea light or votive size candle. Item number G1183 is a tapered square glass container measuring 2¼ inches by 2¼ inches by 2¼ inches tall and is available in clear glass, red, frosted or silver. The top opening of this glass measures approximately 2 inches wide tapering inwards to a base width of 1½ inches at the bottom and is specifically designed to hold a votive size candle. The G1004 and G1183 holders are specifically designed to hold a tea light or votive size candle.
Item U9509 is a tapered round glass cylindrical item measuring 3½ inches tall with a depth of approximately 3¼ inches. The top opening measures approximately 2¼ inches in diameter tapering inwards to an interior base diameter of 1½ inches. It is available in clear glass, frosted, antique gold, antique red or antique silver. The antique silver is a speckled coating of mercury. From the information you provided, these items are machine pressed and the frosting and colors are sprayed on the inside of the glass after they are pressed to form their shape. The clear variety of Item U9509 has the appearance and form of a small drinking glass. Based on its form, the clear variety of Item U9509 will be regarded as a drinking glass. On the other hand, the frosted and painted varieties of this style are not regarded as drinking glasses; they are regarded as candle accessories or non-electrical lamps and lighting fittings. In your letter you stated that the unit value of the clear variety of Item U9509 is over thirty cents but not over three dollars.
The applicable subheading for the clear variety of Item U9509 will be 7013.37.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other drinking glasses…other: other: valued over thirty cents but not over three dollars each. The general rate of duty will be 22.5 percent ad valorem.
The applicable subheading for the G1004, G1183 and the frosted and painted varieties of U9509 Votive Candle Holders will be 9405.50.4000, 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 for heading 9405 and National Import Specialist Jacob Bunin at (646) 733-3027 for heading 7013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division