Tealight Candleholder; HQ 964842

HQ 965526 July 29, 2002 CLA-2 RR:CR:GC 965526 AML CATEGORY: Classification TARIFF NO.: 9405.50.40 Rolando E. Portal Import Compliance Manager ABC Distributing, Inc. 6301 East 10th Avenue Hialeah, FL 33013 RE: Tealight Candleholder; HQ 964842 Dear Mr. Portal: This is in reply to your letter to the National Commodity Specialist Division, New York, dated February 20, 2002, in which you requested a ruling regarding the tariff classification of a tealight candleholder under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter was forwarded to this office for reply. FACTS: You describe the tealight candleholder as a glass vessel that is approximately six inches in height with an approximately two and a half inch diameter. A metal tealight candleholder, which measures approximately two and three quarters inches in height and one and three quarters inches in diameter is designed to be affixed to the upper opening of the glass vessel. The metal tealight holder has star-shaped cutouts that have an illuminative effect when the candle is lit. A tealight candle may or may not be included upon importation. ISSUE: Whether the article should be classified under subheading 7013.99.50, HTSUS, as a decorative glass article; or subheading 9405.50.40, HTSUS, as a candleholder? LAW AND ANALYSIS: Headquarters Ruling Letter (HQ) 964842, dated June 25, 2002 (copy enclosed), addresses Customs position on the classification of composite articles (comprised of a glass vessel that suspends a metal candleholder) that are substantially similar to those under consideration. In HQ 964842, after determining that the glass and metal components of the article contributed equally to the essential character of the article, we resorted (in accordance with GRI 3(c)) to the heading “which occurs last in numerical order among those which equally merit consideration.” Pursuant to GRI 3(c), we concluded that the article was of the class or kind principally used as a nonelectrical lamp and lighting fitting under heading 9405, HTSUS. Accordingly, we incorporate the LAW AND ANALYSIS section of that ruling in this decision, as it is dispositive of the issue you have raised. HOLDING: Pursuant to GRI 3(c), the tealight candleholder will be classified within subheading 9405.50.40, HTSUS, as a candleholder. Sincerely, Myles B. Harmon, Acting Director Commercial Rulings Division