The tariff classification of a votive candle holder rack from China.

N016635 September 10, 2007 CLA-2-94:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Kathleen Root Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a votive candle holder rack from China. Dear Ms. Root: In your letter dated August 29, 2007 you requested a tariff classification ruling on behalf of your client, Big Lots Stores Inc. The merchandise under consideration is described as a 3-D Christmas Tree Votive Candle Holder Rack, item number 4134. It consists of an iron steel tripod frame that creates a cone shape measuring 19 inches high by 13 inches in diameter at its widest points. At the apex of the cone is a five-pointed star. Twelve rings, also of iron steel, are affixed to the body of the frame; each ring supports a glass holder sized specifically to contain a votive candle. The applicable subheading for the 3-D Christmas Tree Votive Candle Holder Rack, item number 4134, will be 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 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