CLA-2-94:OT:RR:NC:1:110
Mr. Kevin Ekstrand
Laufer Group International LTD
7007 NE Parvin Road
Kansas City, MO 64117
RE: The tariff classification of non-electrical lighting fitting parts from China.
Dear Mr. Ekstrand:
In your letter dated August 30, 2010, you requested a tariff classification ruling on behalf of your client, Sassy Trio, LLC.
The merchandise under consideration is identified as Candliers™. Each Candlier™ is imported packaged together ready for retail sale with two candle adapters and four candlier strings (two four inches in length and two seven inches in length).
The candle adapters are candle bobeche or drip catchers. A candle bobeche fits between a candle and its holder, candlestick or candelabra, protecting the holder and furniture from wax drippings. The candle adapters are made of acrylic plastic in the shape of a round plate and come in two sizes, a three inch adapter and a four inch adapter. The three inch adapter has a nipple on the bottom specifically fitted for the receptacle of a taper style candle holder, candlestick or candelabra, and a lip or rim on the top, adapting the holder to accommodate a three inch pillar style candle. The four inch adapter has a lip or rim on the bottom designed to fit into a three inch pillar style candle holder and a lip or rim on the top allowing it to accommodate a four inch pillar style candle. Both candle adapters have twelve holes around the perimeter of the bobeche for attaching the candliers, which are decorative strings measuring approximately four and seven inches in length, decorated with a variety of charm like ornaments manufactured in zinc, brass, glass, stone, plastic and resin.
The applicable subheading for the Candliers™ as imported will be 9405.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Parts: Of plastics.” The general rate of duty will be 3.7 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