CLA-2-94:OT:RR:NC:N4:410
Ashley Hong
NISS International Transport USA Inc.
1540 W. 190th Street Torrance, CA 90501
RE: The tariff classification of a candle holder from China
Dear Ms. Hong:
In your letter dated November 25, 2024, you requested a tariff classification ruling on behalf of your client Takane USA Inc. Photos and a description of the item were submitted for our review.
The item under consideration is identified as a "Glass taper candle holder." The candle holder is constructed of light brown colored glass and measures approximately 4.08 inches in height by 3.15 in diameter. It consists of a flared base connected to a globe in the middle with a circular receptacle atop designed to hold a taper candle securely. The candle can be placed on any flat surface.
The "Glass taper candle holder" is classifiable under subheading 9405.50.4000 HTSUS, which provides for “Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: Non-electrical lamps and lighting fittings: Other: Other.” The column one, general 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, including information on exclusions and their effective dates, 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 the 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division