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NY F87428




June 8, 2000

CLA-2-94:RR:NC:2:227 F87428

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.3000

Ms. Elena Atanasovska
Limited Distribution Services
Seven Limited Parkway
Reynoldsburg, OH 43068

RE: The tariff classification of a brass candleholder from India.

Dear Ms. Atanasovska:

In your letter dated May 12, 2000, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a pillar-shaped candleholder, style number 113920, that measures approximately 4 3/8 inches in height with a top diameter of 4 inches and a base diameter of 4 3/8 inches. It is comprised of the following components: a top concave-like silver-plated brass holder with an inner receptacle area, designed for the insertion of a candle (not included), that measures about 2 ¼ inches in diameter; a decorative column-shaped wooden shaft, measuring nearly 2 ½ inches long with a medial circumference of 6 1/8 inches, that is supported by an interior metal rod; and a convex-shaped silver-plated brass base. It is noted that both the brass holder and base are screwed onto the shaft via the interior metal rod.

You suggest that this item is properly classified under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. However, since this article is considered to be essentially a non-electrical brass lamp, consideration of classification under subheading 9405.50.4000, HTS, is precluded.

The applicable subheading for this brass candleholder, style number 113920, 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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