N347145

N347145 April 25, 2025 CLA-2-94:OT:RR:NC:N4 410 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9903.01.25 Lisa Leven Bill Rawls LLC 3600 Eldorado Parkway. Building C, Suite 3 McKinney, TX 75070 RE: The tariff classification of an iron candle holder from India Dear Ms. Leven: In your letter dated March 27, 2025, you requested a tariff classification ruling. A sample and descriptions of the merchandise were submitted for our review. The merchandise under consideration is a candle holder, identified as the taper candle holder. Based on the sample review, picture and product descriptions, the taper candle holder is constructed of iron painted in copper-brown color and measures 3.58” deep x 9.7” heigh. It consists of a flared base, from which a rod is extended decorated with three globes forming the midsection. There is a cylindrical receptacle atop to secure a taper candle (candle not included). The candle holder can be placed on any flat surface. The applicable subheading for the candle holder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: Non-electrical lamps and lighting fittings: Other: Other.” The column one, 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 at https://hts.usitc.gov/. Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs.? ?All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs.?Products of China, including Hong Kong and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. ?Products from all other countries will be subject to an additional 10 percent ad valorem rate of duty. ?At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 9405.50.4000, HTSUS, listed above. You inquired whether the Section 232 additional duties on certain derivative steel products applies to the iron taper candle holder.?Articles of subheading 9405.50.4000, HTSUS, are not among those listed in Annex 1 to Presidential Proclamation 10896. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at michael.w.chen@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at michael.w.chen@cbp.dhs.gov. 
Sincerely,
 Steven A. Mack Director National Commodity Specialist Division