The tariff classification of glass tea light holders from China

N244521 August 21, 2013 CLA-2-94:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Brian G. Pearce CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of glass tea light holders from China Dear Mr. Pearce: In your letter dated July 25, 2013, you requested a tariff classification ruling. The sample under consideration is a set of three Glass Tea Light candle holders, Item Number 936814. The item is made of glass coated with colored reflective coating. The top of each holder features a recessed circular area designed to hold a tea light candle. The tea light candle’s flame will extend beyond the top of the holder, allowing for the light to be emitted without obstruction from the glass. It is stated that the article is being marketed as a tea light holder during the Christmas Holiday. Subheading 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), provides for utilitarian articles classified in subheading 9405.20, 9405.40, or 9405.50, in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, the Glass Tea Light candle holders, Item Number 936814 are not designed in such a way as to limit their use for or during any specific United States holiday and therefore, do not meet the requirements for classification under 9817.95.05, HTSUS. The applicable subheading for the set of three Glass Tea Light candle holders, Item Number 936814 will be 9405.50.4000, 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 Hope Abada at (646) 733-3016. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division