The tariff classification of candle holders from Taiwan.

N024892 March 20, 2008 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 candle holders from Taiwan. Dear Ms. Ramsey: In your letter dated March 11, 2008, you requested a tariff classification ruling. The merchandise under consideration is a set of three Candle Holders, Item Number 65260 and a single Candle Holder, Item Number 65270. A sample of Item Number 65260 was submitted with your ruling request and will be returned to you. Item Number 65260 is a set of three candle holders resembling cats in an art deco design. Described as the Feline Trio, the candle holders are in graduated sizes of 3, 4½ and 6 inches tall. Each candle holder features a receptacle at the very top specifically fitted for a tea light candle leaving the flame completely exposed. The candle holders are constructed of aluminum and plated with a polyresin material. Item Number 65270 is a candle holder resembling an elephant in an art deco design. The Elephant Candle Holder measures approximately 8¾ inches long by 3¼ inches wide and is 4¾ inches tall. This candle holder features a receptacle at the very top specifically fitted for a tea light candle leaving the flame completely exposed. The candle holder is constructed of aluminum and plated with a polyresin material. The applicable subheading for the Feline Trio Candle Holder Set, Item Number 65260 and the Elephant Candle Holder, Item Number 65270 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