CLA-2-94:RR:NC:2:227 D82632
Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of glass candleholders from Taiwan.
Dear Ms. Gibson:
In your letter dated September 17, 1998, you requested a
tariff classification ruling. Sample is being returned as
requested.
The subject merchandise is cylindrical-shaped glass
candleholders, style numbers 602699 (sample included), 602700,
602701 and 602702, which measure approximately 1 1/4 inches in
height with an open top diameter of 1 1/2 inches and a base
diameter of 1 3/4 inches. They are noted to possess a flower
petal-like border.
You state that these items should be classified under
subheading 7013.99.3500, Harmonized Tariff Schedule of the United
States (HTS), which provides for glass votive candleholders.
However, products classifiable in subheading 7013.99.35, HTS, are
limited to items which are principally used as religious or
memorial candleholders. Since these articles are designed for use
as general purpose candleholders, consideration of classification
under subheading 7013.99.3500, HTS, is precluded.
The applicable subheading for these glass candleholders will
be 9405.50.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other non-electrical lamps and lighting
fittings. The rate of duty will be 6.3 percent ad valorem.
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 George Kalkines at
212-466-5794.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division