The tariff classification of a ceramic tea light candle holder from China.

N201236 February 7, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Donna Robbins PartyLite Worldwide, Inc. 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a ceramic tea light candle holder from China. Dear Ms. Robbins: In your letter dated January 20, 2012, you requested a tariff classification ruling. The merchandise under consideration is identified as the Majestic Pride Elephant & Baby Tea Light Holder. A sample of the item was submitted with your ruling request. Based on the submitted sample and information that you have provided, the Majestic Pride Elephant & Baby Tea Light Holder is a tea light candle lamp made of ceramic. It features a rectangular base measuring approximately 9 inches wide by 4 inches deep by ¾ inches tall with two ceramic elephants. A circular receptacle specifically designed for a standard tea light candle is located at one corner of the base away from the elephants. This location provides unobstructed light to most of the surrounding area. At the opposite end of the base are two elephants glazed in a shiny metallic bronze finish measuring approximately 5 inches tall and 3 inches tall. The tea light candle lamp is designed for placement onto any flat surface. The applicable subheading for the Majestic Pride Elephant & Baby Tea Light 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. 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, Thomas J. Russo Director National Commodity Specialist Division