The tariff classification of ceramic candleholders from China.

N030625 June 17, 2008 CLA-2-69:OT:RR:NC:1:128 CATEGORY: Classification TARIFF NO.: 6913.90.5000 Ms. Ruby Wood Sevcik Pier 1 Imports (U.S.), Inc. 100 Pier 1 Place, Level 16 Fort Worth, TX 76102 RE: The tariff classification of ceramic candleholders from China. Dear Ms. Sevcik: In your letter dated June 5, 2008, you requested a tariff classification ruling. The submitted samples consist of three ceramic candleholders identified as SKU 2313122, 2313148, and 2313163. The candleholders are made of clay with a glaze, and are hand finished. The smallest candleholder measures 1.38” high, the medium candleholder measures 2.75” high, the tallest candleholder measures 4” high, and each has a base diameter of 4”. The candleholders feature a tapered cylinder-shaped pedestal-like stand with a slightly concave circular shaped top surface which is designed to accommodate a 3” x 4” pillar candle. Although the articles will be used to hold pillar candles, there is no evidence of any design features (i.e., socket, spike, canella, rim or any ASTM standards) identifying these articles as lighting fittings or candleholders of heading 9405, Harmonized Tariff Schedule of the United States (HTSUS). Your samples are being returned as requested. The applicable subheading for the ceramic candleholders identified as SKU 2313122, 2313148, and 2313163 will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% 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 Sharon Chung at 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division