CLA-2-94:OT:RR:NC:1:110
Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of a candleholder from China.
Dear Ms. Oliver:
In your letter dated July 1, 2009 you requested a tariff classification ruling.
The merchandise under consideration is a holder for a pillar candle, item KHH10037PR. It is made of polyresin and calcium carbonate with a decorative sisal rope accent, and measures approximately 1 ¼ inches high by 5 ¼ inches in diameter. It features a flat, non-slip bottom for placement on a table, desk, or any flat surface. In the center of the holder is a recessed socket lined with iron, and specifically sized to contain and stabilize a 4-inch pillar candle.
The applicable subheading for item KHH10037PR 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 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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division