United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY 809896




CLA-2-94:S:N:N3:227 809896

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a candle holder from China.

Dear Ms. Aldinger:

In your letter dated May 5, 1995, you requested a tariff classification ruling.

The sample submitted is the "Porcelain Santa Candle Holder," item number 95040, which measures about 5 inches high and depicts the head of Santa Claus, situated near its top portion, above three figurines of Santa Claus that surround this holder.

Although it is stated that this candle holder is intended for use as a Christmas decoration, the subject article is not considered, for classification purposes, to be a "traditional Santa Claus" since it functions primarily as a candle holder.

The applicable subheading for the "Porcelain Santa Candle Holder," item number 95040, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 7.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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