CLA-2-94:OT:RR:NC:N4:110
Ms. Suzanne McCaffery
Follick & Bessich Attorneys at Law
33 Walt Whitman Road, Suite 310
Huntington Station, NY 11746
RE: The tariff classification of glass candle holders from China
Dear Ms. McCaffery:
In your letter dated July 18, 2015, on behalf of your client Alene Candles LLC, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Large 14 ounce candle vessel, Item Number HG 1029, the Small 5 ounce glass candle vessel, Item Number HG 1030 and the Mini 1.25 ounce glass candle vessel, Item Number 3KG. Representative samples were submitted with your request and will be returned to you.
Based on the information that you have provided, the three glass vessels are candle holder made of clear glass. The candle holders are identical in construction however, they differ in size. Item Number HG 1029 is a 14 ounce glass candle holder measuring approximately 4 inches tall with a diameter of 3.875 inches. Item Number HG 1030 is a 5 ounce glass candle holder measuring approximately 2.375 inches tall with a diameter of 3.25 inches. Item Number 3KC is a 1.25 ounce glass candle holder measuring approximately 1.625 inches tall with a diameter of 1.75 inches. The glass candle holders are imported without the wax fragranced candles. You have stated that upon importation into the United States, the candle holders are sent to the customer’s facility where they will be filled with wax and wick, fitted with a matching lid and packaged for retail sale. 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 holders are disposable vessels made of thin, clear glass. You have also stated that this item is in compliance with ASTM (F2179), a standard for glass containers that are produced for use as candle vessel.
The applicable subheading the candle vessels Item Number HG 1029, Item Number HG 1030 and Item Number 3KC, 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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division