CLA-2-94:OT:RR:NC:N1:110
Ms. Carole S. Marino
Missry Associates, Inc.
100 S. Washington Avenue
Dunellen, NJ 08812
RE: The tariff classification of glass candle holders from China
Dear Ms. Marino:
In your letter dated September 25, 2013, you requested a tariff classification ruling.
The merchandise under consideration is identified as the Pumpkin Tea Light Candle Holder, Item Number X15914 and the Jack-O’-Lantern Tea Light Candle Holder, Item Number X15913. Representative samples were submitted with your ruling request and will be returned to you.
Based on the submitted samples and information provided, Item Number X15914 and Item Number X15913 are tea light candle lamp holders constructed of orange colored glass.
The Pumpkin Tea Light Candle Holder is in the form of a three dimensional pumpkin measuring approximately 1 inch in height and 2¾ inches in diameter at its widest points. There is a round cutout in the center specifically designed for containing a tea light size candle providing illumination to the surrounding area.
The Jack-O’-Lantern Tea Light candle Holder consists of a glass bubble jar measuring approximately 3 inches tall by 3 inches in diameter at its widest points. A metal wire handle is secured to the rim. A three-dimensional image of Jack-O’-Lantern is etched on one side of the glass jar. Inside the glass jar is an indentation specifically designed for holding a tea light size candle for providing illumination to the surrounding area. This candle holder is designed for hanging and for placing on virtually any flat surface.
The applicable subheading for the Pumpkin Tea Light Candle Holder, Item Number X15914, 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 Jack-O’-Lantern Tea Light Candle Holder, Item Number X15913 is classifiable under subheading 9405.50.4000, HTSUS, which provides “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” However this item is a three-dimensional Jack-O’-Lantern, a symbol that is closely associated with Halloween, a specific holiday in the United States. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS.
The applicable subheading for the Jack-O’-Lantern Tea Light candle Holder, Item Number X15913 will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” 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 the ruling, contact National Import Specialist Hope Abada at (646) 733-3016.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division