The tariff classification of votive candleholders from China.

N008623 March 30, 2007 CLA-2-94:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Joseph R. Hoffacker Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112-1404 RE: The tariff classification of votive candleholders from China. Dear Mr. Hoffacker: In your letter dated March 19, 2007, you requested a tariff classification ruling on behalf of your client, Urban Outfitters, Incorporated. The merchandise under consideration consists of three votive candleholders identified as the Cutcase Glass Votive Candleholder, Style No. 06/11/09/03, the Deer Glass Votive Candleholder, Style No. YHOD811, and the Glass Grooved Votive Candleholder, Style No. YHOD735A. The three candleholders can be placed directly on any flat surface. Sample of the three candleholders were provided with your ruling request and will be returned to you. The Cutcase Glass Votive Candleholder is a small tapered cylindrical shaped glass cup measuring approximately 2½ inches tall with an open top diameter of approximately 3 inches tapering inwards to a 1½ inch diameter base, the standard width for fitting a votive or tealight candle. This holder is made of red colored glass with a turned out rim and decorated with several six-leaf hand-cut flower and egg shaped designs etched into the perimeter. The Deer Glass Votive Candleholder is a small tapered cylindrical shaped glass cup measuring approximately 3¼ inches tall with an open top diameter of approximately 3 inches tapering inwards to a 1½ inch diameter base, the standard width for fitting a votive or tealight candle. This holder is made of green colored glass and decorated with a white frosting creating the appearance of several deer within a picturesque mountain range etched into the perimeter. The Glass Grooved Votive Candleholder is a small tapered cylindrical shaped glass cup measuring approximately 2¾ inches tall with an open top diameter of approximately 2½ inches tapering inwards to a 1½ inch diameter base, the standard width for fitting a votive or tealight candle. This holder is made of antique silver colored glass with a fluted exterior creating a grooved effect around the entire perimeter. The applicable subheading for the three Votive Candleholders described above, fitted for a votive or tealight candle will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…not elsewhere specified or included: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 percent ad valorem. 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 http://www.usitc.gov/tata/hts/. 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division