The tariff classification of a metal candle holder from Taiwan

N253037 May 22, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Donna Robbins PartyLite Worldwide, LLC 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a metal candle holder from Taiwan Dear Ms. Robbins: In your letter dated April 29, 2014, you requested a tariff classification ruling. The item under consideration is the Modern Deer Votive Holder Pair, Item Number P91675. Samples were submitted with your letter and will be returned to you. Item Number P91675 is a pair of deer silhouettes made of red-colored steel sheet. The item features a U-shaped metal strip secured to the cutout in the middle section of the deer’s back, forming a four-prong frame for the placement of a glass container. The included glass container is a candle holder designed to contain a standard tea light or votive candle (not included). The pair is identical in all aspects except for their size. The larger deer measures approximately 12 ½ inches tall by 5 ¾ inches wide by 3 ½ inches deep, and the smaller one measures approximately11 inches tall by 5 inches wide by 3 inches deep. These candle holders are designed to be placed onto virtually any flat surface and to provide unobstructed lights for the surrounding area. The applicable subheading for the Modern Deer Votive Holder Pair, Item Number P91675 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 rate of duty will be 6 percent. 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 HOPE.ABADA@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division