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NY D83084




October 16, 1998

CLA-2-94:RR:NC:2:227 D83084

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.3000

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

RE: The tariff classification of brass candle holders from India.

Dear Ms. Gibson:

In your letter dated September 24, 1998, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a pedestal-like pillar candle holder, style number 31521, which is composed of nickel-plated brass. It measures approximately 4 inches in height with a base diameter of 4 inches and a circular-shaped concave platform, designed to hold a pillar candle (not included), of 5 1/2 inches in diameter.

You state that this item should be classified under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. However, since the instant article is specially provided for elsewhere, consideration of classification under subheading 9405.50.4000, HTS, is precluded.

The applicable subheading for the brass pillar candle holder will be 9405.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings of brass. The rate of duty will be 5.7 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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