CLA-2-69:OT:RR:E:NC:1:128
Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a ceramic candle holder from China.
Dear Mr. Crago:
In your letter dated August 26, 2008, you requested a tariff classification ruling.
The merchandise under consideration is a ceramic candle holder, identified as “Halloween Jack-o-Lantern Candle Holder”, Item Number A079IA00604. The candle holder is made of 100% dolomite (ceramic) and measures 3.75 inches in diameter by 2.5 inches in height. The item will be available in three designs representing Jack-o-Lanterns, each with a different face, all hand-painted with a glaze finish. You have submitted photographs depicting the candle holders. Each style features cutout eyes, a cutout nose and a cutout mouth.
Although this item can accommodate a tealight candle (not included), the illumination of a lit candle would only serve to enhance the cutout designs and decorative appeal of the article. Therefore, the item is not regarded as a non-electrical lamp or lighting fitting of heading 9405, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the ceramic candle holder, identified as “Halloween Jack-o-Lantern Candle Holder”, Item Number A079IA00604, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% 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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division