The tariff classification of a tea light lamp from India.

N019790 November 27, 2007 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Francine Ramsey Hampton Direct Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a tea light lamp from India. Dear Ms. Ramsey: In your letter dated November 6, 2007, you requested a tariff classification ruling. The merchandise under consideration is the “Falling Leaves” Tea Light Holder, Item #63560. A sample was submitted with your ruling request. The sample submitted is a circular metal wire base with six wires rising upwards in the form of a pyramid measuring approximately 3½ inches tall. At the top of the pyramid is a metal receptacle specifically designed for a tea light candle. A lampshade is provided to sit on top of the tea light receptacle and measures approximately 3 inches tall with a top opening of 1¾ inch diameter and flaring outwards to a bottom diameter of 4 inches. The lampshade is constructed of a metal wire grid and decorated with small amber-toned glass leaves and beads. The applicable subheading for the Falling Leaves Tea Light Holder, Item #63560 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. Articles classifiable under subheading 9405.50.4000, HTSUS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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