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NY F83125




March 20, 2000

CLA-2-94:RR:NC:2:227 F83125

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Mr. Joel A. Rios
Corrigan Dispatch Company
Box 1072
1623 Industrial Blvd.
Hidalgo, TX 78557-1072

RE: The tariff classification of a candleholder set from Mexico.

Dear Mr. Rios:

In your letter dated February 15, 2000, on behalf of Austin Sculpture & Decorative Art, you requested a tariff classification ruling.

The sample submitted is a candleholder set that consists of the following components:
a) a plaster lamp base, valued between $15 to $25 each, that measures approximately 7 inches in overall height with an open top diameter of 6 ¼ inches and an interior depth of 2 ½ inches. It is stated to be composed of Mexican and U.S.A. materials and designed with a top round-shaped indentation for containing a pillar candle.
b) a glass chimney of Portuguese origin, measuring about 15 inches in height with a flaring top diameter of 10 ½ inches, that is designed to be inserted into the top portion of the lamp base. It is stated to be valued over $5 each.
c) a pillar candle of U.S. origin that measures approximately 6 inches in height by 3 inches in diameter.

It is noted that all of these components, shipped from Mexico, will be imported and packaged together for importation into the United States.

You state that if the plaster lamp base was imported by itself, it would be classified under subheading 6809.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plaster or of compositions based on plaster, while the glass chimney, if imported by itself, would be classified under subheading 7013.99.9000, HTS, which provides for other glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes, valued over $5 each. However, since the plaster lamp base and glass chimney are considered to be lamp parts under subheadings 9405.99 and 9405.91 (HTS), respectively, consideration of classification under subheadings 6809.90.00 and 7013.99.90, HTS, would be precluded.

The applicable subheading for the subject candleholder set 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 general 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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