CLA-2-69:OT:RR:NC:N4:422
Ms. Elizabeth McGuffin
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of ceramic candle holders from China
Dear Ms. McGuffin:
In your letter dated September 13, 2021, you requested a tariff classification ruling. A photograph of the item was submitted with your request.
The products under consideration are ceramic candle holders, identified as “Ceramic Lanterns”, SKU# 30592601 and 30593501. You have indicated that both candle holders are the same style but have different sizes. SKU# 30592601 measures approximately 4.65 inches wide by 4.65 inches deep by 6.5 inches high. The opening at the top of the lantern is approximately 4 inches wide. SKU# 30593501 measures approximately 5.9 inches wide by 5.9 inches deep by 10.4 inches high. The opening at the top of the lantern is approximately 5 inches wide.
The candle holders are made of dolomite ceramic with a glazed finish. Both items are white in color, cylindrical and feature cut-out designs throughout the lantern. Attached to each lantern is an iron handle which is used to either carry or hang the article. In the bottom of each item, is a slight depression that is designed for the placement of a candle. It measures approximately 2 millimeters. When illuminated, the light from the candle shines through the cut-outs designs, enhancing the overall decorative effect of the ornamental ceramic article. Candles are not sold with the holders.
You proposed classification under heading 9405, Harmonized Tariff Schedule of the United States (HTSUS), which provides lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included …, and parts thereof not elsewhere specified or included. We disagree. The subject lanterns are designed or intended to be decorative than useful as lamps or lighting fittings to illuminate rooms or spaces. The articles utilize light for its decorative effect. Any lighting of the surrounding area is only incidental to use of the importation as decorative articles. Decorations are excluded from heading 9405, HTSUS, by Chapter 94, Note 1. (l).
The applicable subheading for the ceramic candle holders, identified as “Ceramic Lanterns”, SKU# 30592601 and 30593501, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6913.90.5000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6913.90.5000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division