CLA-2-94:OT:RR:NC:N4 410
Alexander Kopp
CVS Pharmacy Inc.
One CVS Drive Woonsocket, RI 02895
RE: The tariff classification of two glass candle holders from China
Dear Mr. Kopp:
In your letter dated February 19, 2025, you requested a tariff classification ruling. Photos and descriptions of the merchandise were submitted for our review.
The merchandise under consideration is decorative candle holders, identified as the Short Vase/Candle Holder CVS Item #644008 and Tall Vase/Candle Holder CVS Item #644010. Based on the pictures and product descriptions, the two candle holders are identical in construction except for the differences in height and the shapes of the midsections. Constructed of red/purple colored glass, the candle holders each consist of a flared base, a midsection and a cylindrical design atop to secure a taper candle. The Short Vase/Candle Holder measures 8.9 inches and the Tall Vase/Candle Holder measures 10.2 inches in height. The Short Vase/Candle Holder midsection features a large globe connected with two small globes and the Tall Vase/Candle Holder has three globes connected in a wavy design pattern. The candle holders can be placed on any flat surface.
The Short Vase/Candle Holder CVS Item #644008 and Tall Vase/Candle Holder CVS Item #644010 are classifiable under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (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.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.20, 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