CLA-2-94:OT:RR:NC:N1:110
Mr. Robert Kendzie
Studio 33
20 Commerce Parkway
Suite 101
Fredericksburg, VA 22406
RE: The tariff classification of glass candle holders from China
Dear Mr. Kendzie:
In your letter dated March 26, 2013, you requested a tariff classification ruling.
The merchandise under consideration is the Harvest Owl Candle Holder, Item number 53920/UPC number 6-34043-53920-5. Three samples were submitted with your ruling request and will be returned to you.
The samples and information identifies Item Number 53920, UPC number 6-34043-53920-5 as candle holders. The three samples are identical in all aspects except for their colors. Each measures approximately 4.3 inches tall by 4 inches in diameter at its widest point. The candle holders comprised of a glass bowl in green, orange or brown color. Around the rim, there is a steel wire ring to support a hinged U-shaped wire handle forming an O-ring handle atop. The candle holders are decorated with a matching colored ribbon made of textile around the rim. A small medallion of cast steel depicting a North American owl is hanging from the ribbon. You state that the item is sold seasonally only during the autumn for table illumination and ambiance during Thanksgiving and fall feasts. The item is designed for placement onto any flat surface virtually anywhere or to be hung by its handle (O-ring).
In your letter you suggested possible classification of the Harvest Owl Candle Holder, Item number 53920/UPC number 6-34043-53920-5 as a votive candle holder in subheading 7013.99.35, Harmonized Tariff Schedule of the United States (HTSUS). However, the Harvest Owl Candle Holder has the design of an ordinary candle holder classifiable as a lamp or lighting fitting in subheading 9405.50.40, not the design of a votive candle holder. The provision for votive candle holders in subheading 7013.99.35, HTSUS, has been limited to religious/memorial candle holders. This product is clearly not a religious/memorial candle holder. Consequently, the article is not classifiable in subheading 7013.99.35, HTSUS. You also suggested an alternative classification of this item in subheading 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." An owl is not a recognized festive motif as noted in ruling G688255 and not classifiable as a festive article in Chapter 95.
The applicable subheading for the Harvest Owl Candle Holder, Item number 53920/UPC number 6-34043-53920-5 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 Hope Abada at (646) 733-3016.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division