CLA-2-94:OT:RR:NC:1:110

Ms. Donna Robbins
PartyLite Worldwide, Inc.
59 Armstrong Road
Plymouth, MA 02360

RE: The tariff classification of a pillar candle holder from Taiwan.

Dear Ms. Robbins:

In your letter dated April 17, 2012 you requested a tariff classification ruling. A representative sample was submitted with your request and will be returned to you.

The merchandise under consideration is a pillar candle holder referred to as Winter Lace Candle Sleeve (P91262). This item consists of a cylindrical sleeve or chimney and a candle plate, both made of steel with a white powder coated finish. The sleeve/chimney measures 5 inches in height and 3.5 inches in diameter. It has a cutwork snowflake design and a decorative top edge. The candle plate has a diameter of 4 inches with a center indentation designed for the insertion and stabilization of both the sleeve/chimney and a 3 inch pillar candle. The applicable subheading for the Winter Lace Candle Sleeve 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.

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,

Thomas J. Russo
Director
National Commodity Specialist Division