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August 13, 1999

CLA-2-94:RR:NC:2:227 E85187

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.3000

Mr. Michael Weathers
AEI Customs Brokerage Services
Bldg. 89
JFK Int’l. Airport
Jamaica, NY 11430

RE: The tariff classification of candleholders from India.

Dear Mr. Weathers:

In your letter dated July 26, 1999, on behalf of Bed Bath & Beyond, you requested a tariff classification ruling.

The samples submitted are metal tealight holders which consist of snowman-shaped brass candleholders, item numbers 71641 and 71640, that measure approximately 3 inches long by 2 ¼ inches at their widest point and Christmas tree-shaped brass candleholders, item numbers 71681 and 71680, that measure approximately 3 ½ inches long by 3 inches at their widest point. All of these items feature an opening, for the insertion of a tealight candle (not included), that measures approximately 1 ½ inches in diameter by ¾ inch in depth.

You suggest that this merchandise should be classified under subheading 9505.10, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof. However, since these candleholders serve the functional purpose of containing candles, they must depict recognized festive motifs in three-dimensional representations to be considered for classification under subheading 9505.10, HTS.

The applicable subheading for these brass candleholders 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 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

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