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July 9, 1999

CLA-2-94:RR:NC:2:227 D83659

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Mr. Rick Mosley
Kuehne & Nagel, Inc.
101 Wrangler Drive, Ste. 201
Coppell, TX 75019

RE: The tariff classification of candle holders from China.

Dear Mr. Mosley:

In your letter dated June 16, 1999, on behalf of Tuesday Morning Partners, Ltd., you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of three hexagonal-shaped glass candle holders that measure approximately 1 1/4 inches in height by 4 inches at their widest point. It is noted that styles HD-34A, HD-30A and HD-09A possess two-dimensional decors, that are affixed to their exteriors, depicting a stained glass church measuring 6 1/4 inches in high, a stained glass angel measuring about 5 1/4 inches high and a stained glass Santa measuring nearly 8 inches high respectively.

You state that these articles should be classified under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles for Christmas festivities. You support this claim in noting that the subject merchandise is designed, marketed and sold as festive articles during the Christmas season.

However, since the instant merchandise is determined to be functional candle holders with ornate features, they must depict recognized festive motifs in three-dimensional representations. Since these candle holders are not portrayed in that manner, consideration of classification under subheading 9505.10.5020, HTS, is precluded.

The applicable subheading for these candle holders 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 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 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,
National Commodity

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