CLA-2-68:OT:RR:NC:N1:128
Ms. Victoria Williams
Aldi USA Inc.
1200 North Kirk Road
Batavia, IL 60510
RE: The tariff classification of a marble candle pedestal from China.
Dear Ms. Williams:
In your letter dated December 20, 2022, you requested a tariff classification ruling.
The merchandise under consideration is described as a candle pedestal, item number 707334. A sample was submitted with your ruling request and was forwarded to the Customs and Border Protection Laboratory for analysis. This analysis has been completed.
The candle pedestal is of a squat hourglass shape and measures approximately 2.8 inches tall by 4.6 inches in diameter at its widest points. The top surface of the pedestal is flat and features a raised lip. From the information you provided, it is designed to support a candle. However, it does not provide a socket, cup, spike, or indentation to stabilize or hold a candle securely.
In your ruling request you suggest classification of the candle pedestal in 6810.99.0080, Harmonized Tariff Schedule of the United States (HTSUS) as other articles of cement, of concrete, or of artificial stone. However, laboratory analysis has determined that the candle pedestal is made of polished marble. Classification in heading 6810.99.0080, HTSUS, is therefore precluded.
The applicable subheading for the candle pedestal, item number 707334, will be 6802.91.1500, HTSUS, which provides for “Worked monumental or building stone (except slate) and articles thereof…: Other: Marble, travertine and alabaster: Marble: Other.” The general rate of duty will be 4.9% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6802.91.1500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6802.91.1500, HTSUS, listed above.
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 https://hts.usitc.gov/current.
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division