CLA-2-94:OT:RR:NC:1:110
Ms. Shaketha Miles
Pier 1 Imports
100 Pier 1 Place
Fort Worth, TX 76102
RE: The tariff classification of candle holders from China and a shell pumpkin from the Philippines.
Dear Ms. Miles:
In your letter dated December 27, 2011, you requested a tariff classification ruling. The merchandise under consideration is identified as the Capiz Pumpkin Candleholder, VIN # E5022; Tea Light/Votive Multicolor Lantern, VIN # B-461-S and Peacock Hurricane Candleholder, VIN # FH110369N. Samples were submitted with your ruling request and will be returned to you.
The Capiz Pumpkin Candleholder, VIN # E5022, is composed of a flat round metal base and framework in the shape of a pumpkin made of Capiz (the bivalve shell of a mollusk) with eyes, nose and mouth cut-outs. It is stated that this item is designed for use with a tealight or votive style candle. However, the metal base is not fitted or designed to stabilize a tealight or votive candle and it is not designed, nor is it principally used to provide light to the surrounding area. A candle placed within the pumpkin will only enhance the decorative nature of the article. The pumpkin will not be purchased for its lighting characteristics. Therefore it does not meet the term of “Lamps and lighting fittings” under heading 9405 (see HQ H015087).
The pumpkin composed of Capiz and metal is considered a composite good. GRI 3 (b) to the Harmonized Tariff Schedule of the United States (HTSUS), provides in pertinent part that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character. An examination of the sample indicates that the shell predominately covers the surface area of the item, and moreover, the shell is cut and shaped (worked) into a pumpkin (jack-o’-lantern). Accordingly, the shell imparts the essential character to the good, and results in the candleholder being classified under subheading 9601.90.2000, HTSUS.
The Tea Light/Votive Multicolor Lantern, VIN # B-461-S, is a candle lantern measuring approximately 10½ inches tall. It is comprised of a square metal base measuring approximately 3 by 3 inches by 1 inch tall with a center section consisting of 24 multicolor transparent glass panels supported within an octagon shaped metal framework measuring approximately 6 inches wide by 6 inches tall by 5 inches deep. Atop the lantern is a dome shaped vented cap with a metal hanging ring. In the center of the front and back sides of the lantern are two of the largest clear glass panels in the form of an octagon measuring approximately 3½ inches, of which one panel is hinged to serve as a door. Within the bottom of the lantern is an indentation designed specifically for stabilizing a tea light or votive style candle. The candle lantern is designed for placement onto any flat surface virtually anywhere or to be hung by its handle.
Peacock Hurricane Candleholder, VIN # FH110369N, is a candle holder consists of a clear glass hurricane style chimney within a drum-shaped iron frame and base measuring approximately 10 inches tall and 7 inches in diameter at its widest point. The circular bottom base is specifically fitted for holding a pillar size candle and the glass chimney. The frame is constructed of several iron wires of various heights with heart-shaped plastic crystals affixed to their tips. This candle lamp is designed for placement onto any flat surface virtually anywhere.
The applicable subheading for the Tea Light/Votive Multicolor Lantern, VIN # B-461-S and the Peacock Hurricane Candleholder, VIN # FH110369N, 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.
The applicable subheading for the Capiz Pumpkin Candleholder, VIN # E5022, will be 9601.90.2000, HTSUS, which provides for “Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by molding): Other: Worked shell and articles thereof.” The general rate of duty will be free.
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 subheading 9405.50.4000, please contact National Import Specialist Thomas Campanelli at (646) 733-3016. For all other issues please contact National Import Specialist Neil Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division