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NY F82955




March 1, 2000

CLA-2-94:RR:NC:2:227 F82955

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Ms. Laura Yeager
IKEA Wholesale, Inc.
Plymouth Commons
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of a candleholder/planter combination from Portugal.

Dear Ms. Yeager:

In your letter dated February 8, 2000, you requested a tariff classification ruling.

The sample submitted is a rectangular-shaped ceramic candleholder/planter combination, item number 90017143, which measures approximately 8 ¾ inches in height by 11 ½ inches in width by 3 ¾ inches in depth. It features, along the top section of one side, four circular-shaped holders with top and bottom apertures for two different-sized candles (not included). Further, when turned upside down, there is an open top container, measuring the full-length, width and depth of the article, that is designed to function in the capacity of a planter. It has been determined that the subheading for the candleholder provides the more specific description.

The applicable subheading for the ceramic candleholder/planter combination will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. 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,

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