The tariff classification of porcelain oil burners from China.

N038015 October 9, 2008 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of porcelain oil burners from China. Dear Mr. Crago: In your letter dated September 8, 2008, you requested a tariff classification ruling. The merchandise under consideration is identified as a Porcelain Oil Burner, Item Number A076GA01795. Three samples were submitted with your ruling request and will be returned to you. The oil burner is available in three assorted hand-painted and glazed finish designs, each sold separately. Three samples were submitted with your request and are identified as Styles A, B and C. Style A resembles a generic pumpkin measuring approximately 3? inches around, resting atop a Fluted Roman Doric Style Column with a square base, with an overall height of 12 inches. Style B resembles a turkey measuring approximately 3½ inches wide by 3½ inches tall, sitting atop a Fluted Roman Doric Style Column with a round base, with an overall height of 10 inches. Style C resembles an acorn measuring approximately 3? inches around, resting atop a Tuscan Style Column with a square base, with an overall height of 12 inches. The pumpkin, acorn and turkey are all hollow and feature a ½ inch top opening for filling the burners with oil (not included). Cotton wicks measuring approximately 3½ inches long with a metal cuff designed to hold the wicks in place when inserted into the opening are supplied with each oil burner. Also included is a miniature hollow turkey which is used to snuff out the burning wick. The applicable subheading for the Porcelain Oil Burner, Item Number A076GA01795, 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 (646) 733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division