The tariff classification of a candle holder and a collapsible decorative lantern from China.

N038078 September 29, 2008 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000, 9505.90.4000 Ms. Tammie Oliver Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a candle holder and a collapsible decorative lantern from China. Dear Ms. Oliver: In your letter dated September 10, 2008, you requested a tariff classification ruling. Under consideration are two articles, the Patio Table Candle Holder and the Solar Powered Collapsible Nylon Lantern. Samples of both items were submitted with your ruling request and will be returned to you. The Patio Table Candle Holder is a ring-shaped candle holder approximately 2½ inches high with an outside diameter of 8½ inches, and an open inside diameter of 3 inches. This ring is hinged on one side with a latch on the other. This design allows the two halves of the candle holder to be separated for placement around a patio table umbrella stem. The Patio Table Candle Holder is made of iron with a highly stylized hammered copper finish and featuring six evenly spaced circular cutouts on top measuring approximately 2¼ inches in diameter. Six poured wax candles in clear glass containers, sized to fit in each of the six evenly spaced circular cutouts are imported with the holder. As imported, the iron candle holder and the poured wax candles meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on a set as a whole its essential character. The decorative candle holder clearly provides the essential character of the set. The Solar Powered Collapsible Nylon Lantern is a solar-powered, globe-shaped decorative lantern in the form of a traditional Chinese lantern primarily used as a decoration. It measures approximately 10¼ inches high and 10¼ inches in diameter at its widest point. The translucent nylon globe, which may be flattened for storage purposes, is packaged with a 9¼ inch long metal wire used to support the frame once placed inside the globe, and a 7 inch long metal wire handle used to hang the lantern as a party decoration. Permanently affixed within the bottom of the lantern is a plastic disk housing a rechargeable, solar-powered battery. Embedded in the disk within the lantern are an on-off slide switch and two light emitting diode (LED) bulbs that serve only to illuminate the lantern from the inside. The Collapsible Nylon Lantern is not designed to be a primary source of light, instead designed to only illuminate the lantern decoration. The applicable subheading for the Patio Table Candle Holder 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. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, D.C. 20230, phone (202) 482-0162. The applicable subheading for the Solar Powered Collapsible Nylon Lantern will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival, or other entertainment articles…: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof.” The general rate of duty will be Free. 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