CLA-2-94:OT:RR:NC:N4:410
Mr. Michael Crane
WholesaleMart LLC
4205 Tom Marks Rd.
Snohomish, WA 98290
RE: The tariff classification of non-electrical table torches from China
Dear Mr. Crane:
In your letter dated September 19, 2020, you requested a tariff classification.
The subject merchandise is referred to as Item 1 - 5.5" x 5.5" steel table torch and Item 2 - 7" tall glass set of 3 table torches. Each of the items consists of a lamp body (fuel container) with a metal burner atop, a metal cap and a fiberglass wick. Item 1 features a pear-like shape steel lamp body in silver finish. Item 2 features a textured tapered glass body in blue, green or orange color. It is stated that the lamps use only citronella oil for bug repellent. The citronella oil is not included.
The applicable subheading for Item 1 and Item 2 will 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 rate of duty will be 6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9405.50.4000, HTSUS, unless specifically excluded, are subject to an additional 25 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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division