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NY C81364




November 17, 1997

CLA-2-94:RR:NC:2: 227 C81364

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Ms. Joan J. Baird
Baird & Oswald, Inc.
30 Oak Street
Stamford, CT 06905

RE: The tariff classification of a wax candle holder from the Philippines, Taiwan, Macao or China.

Dear Ms. Baird:

In your letter dated October 31, 1997, you requested a tariff classification ruling.

The sample submitted is a wax candle holder consisting of a core glass vessel inserted into a larger size mold around which wax is poured over decorations. The result is a 1/4 to 1/2 inch layer of wax surrounding and attached to the glass vessel forming the wax candle holder.

The applicable subheading for the wax candle holder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, not of brass. The rate of duty will be 6.6 percent ad valorem.

Articles classifiable under subheading 9405.50.4000, HTS, which are products of the Philippines or Macao will be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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 George Kalkines at 212-466-5794.

Sincerely,

Robert B. Swierupski
Director
National Commodity

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