CLA-2-94:OT:RR:NC:N4:410
Mr. James Wong
Simple Symbol (N A) Inc.
4195 Chino Hills Pkwy #536
Chino Hills, CA 91709
RE: The tariff classification of glass candle holders from China
Dear Mr. Wong:
In your letter dated October 10, 2018, you requested a tariff classification ruling. Representative samples were submitted for review and will be returned to you.
The merchandise under consideration is identified as T-Lite Candle Holders for Home Decoration.
The submitted samples consist of three (3) long stem glass tea light candle holders. The candle holders are made of a round clear glass cup sitting atop a stem. The glass cup measures 2.2125 inches in diameter that can fit a tea light candle securely (candle not included). The three candle holders’ stems measure 6 inches tall, 7 inches tall and 8 inches tall respectively. There is a safety warning and use instructions sticker affixed to the base of each candle holder.
In your letter, you have suggested classification under heading 7013.99.3500, Harmonized Tariff Schedule of the United States (HTSUS), as articles of glass. As imported, the articles meet the description of subheading 9405.50, HTSUS, as non-electrical lamps and lighting fittings. Accordingly, classification under any other subheading would not be appropriate.
The applicable subheading for the T-Lite Candle Holders for Home Decoration will be 9405.50.4000, HTSUS, which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” The rate of duty will be 6 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 9405.50.4000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9405.50.4000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division