CLA-2-94:OT:RR:NC:N4:410
Ms. Krisanne Fischer
C/o Bernadette Placido - mail code 232
QVC, Inc.
1200 Wilson Drive
West Chester, PA. 19380
RE: The tariff classification of glass candle holders from China
Dear Ms. Fischer:
In your letter dated May 31, 2018, you requested a tariff classification ruling.
The merchandise under consideration is a Set of 3 Illuminated Embossed Mercury Glass Pedestals, Item# H215019. Samples were submitted and will be returned to you.
Based on our review of the samples, the set consists of 3 candle holders identical in construction and vary in size. The candle holders are made of an embossed mercury red glass in the shape of pedestal columns. They are comprised of a round base with a tapered top and a cylindrical middle section. They measure approximately 4 inches in diameter and vary in height from 6 inches, 8 inches, and 12 inches, respectively. The top of the pedestals feature a metal receptacle designed to secure a pillar candle that does not exceed 3-inches in diameter (not included.) The middle section of the candle holders contain a battery operated micro light string. The candle holders can be placed onto any flat surface.
In your letter you have suggested classification under heading 7013.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), as articles of glass. As imported, the articles meet the description of subheading 9405.50, HTSUS, as non-electrical lamps and lighting fittings. Accordingly, classification under any other subheading would not be appropriate.
The applicable subheading for the Set of 3 Illuminated Embossed Mercury Glass Pedestals, Item# H215019, will be 9405.50.4000, HTSUS, which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” The 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,
Steven A. Mack
Director
National Commodity Specialist Division