The tariff classification of a bamboo candle holder from China

N235960 December 13, 2012 CLA-2-44:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.8000 Ms. Donna Robbins PartyLite Worldwide Inc. 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a bamboo candle holder from China Dear Ms. Robbins: In your letter dated November 21, 2012, you requested a tariff classification ruling. The ruling was requested on a wooden candle holder which is identified as the “Bamboo 3-Wick Jar Holder”. A representative sample was submitted for our examination and will be returned to you, as requested. The wooden candle holder consists of two bamboo pieces, each measuring approximately 129mm (L) x 25mm (H) x 5mm thick. Each bamboo piece has a dado cut in its center. The dado cuts assist the pieces to interlock at right angles to form the shape of the candle holder. You state that the principal use of the product will be used as a holder for a candle jar. The applicable subheading for the bamboo candle holder will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Other: Other. The rate of duty will be 3.2 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division