The tariff classification of candle holders from China

N262892 April 10, 2015 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. David Prata OHL International at CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of candle holders from China Dear Mr. Prata: In your letter dated March 19, 2015, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The merchandise under consideration is a set of candle holders identified as the Tealight Candle Holders, CVS Item 479718. The candle holders are made of ceramic and measure approximately 4 inches by 2.25 inches by 3.5 inches. The front of the candle holders depicts a snowflake with cutouts. Behind the snowflake there is a circular receptacle intended to hold a tealight candle (not included.) The receptacle that is open on three sides and the snowflake with the cutouts are designed to provide an unobstructed light in the front. The candle holders will be imported in two styles that are identical in all aspects except for the shape of the snowflakes. The candle holders can be placed onto any flat surface. In your letter you suggested classification under heading 6913, Harmonized Tariff Schedule of the United States (HTSUS), as statuettes and other ornamental ceramic articles. As imported, the articles meet the description of subheading 9405.50, HTSUS, as non-electrical lamps and lighting fittings. Accordingly, classification under any other subheading would not be appropriate. The applicable subheading for the Tealight Candle Holders, CVS Item 479718, 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 hope.abada@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division