CLA-2-94:OT:RR:NC:N1:110

Ms. Lynn Schab
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a glass candle holder from China

Dear Ms. Schab:

In your letter dated March 26, 2013, you requested a tariff classification ruling.

The item under consideration is referred to as the Glass Plate Pillar HLD 4.5 IN, Liss Item Number 9026153. A sample of the candle holder was submitted with your letter and will be returned to you.

The Glass Plate Pillar HLD 4.5 IN is a candle holder. It is a round vessel measuring 4.5 inches in diameter, 0.56 inch thick and a raised rim that measures approximately 0.5 inch high. The candle holder is constructed of clear glass and it is designed to hold a standard 3 inch pillar candle. The bottom is fitted with three raised beats/feet allowing it to be placed onto virtually any flat surface.

The applicable subheading for the Glass Plate Pillar HLD 4.5 IN, Liss Item Number 9026153 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 Hope Abada at (646) 733-3016.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division