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NY D82632




October 14, 1998

CLA-2-94:RR:NC:2:227 D82632

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of glass candleholders from Taiwan.

Dear Ms. Gibson:

In your letter dated September 17, 1998, you requested a tariff classification ruling. Sample is being returned as requested.

The subject merchandise is cylindrical-shaped glass candleholders, style numbers 602699 (sample included), 602700, 602701 and 602702, which measure approximately 1 1/4 inches in height with an open top diameter of 1 1/2 inches and a base diameter of 1 3/4 inches. They are noted to possess a flower petal-like border.

You state that these items should be classified under subheading 7013.99.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for glass votive candleholders. However, products classifiable in subheading 7013.99.35, HTS, are limited to items which are principally used as religious or memorial candleholders. Since these articles are designed for use as general purpose candleholders, consideration of classification under subheading 7013.99.3500, HTS, is precluded.

The applicable subheading for these glass candleholders 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 6.3 percent ad valorem.

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,

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