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NY G82321




October 6, 2000

CLA-2-94:RR:NC:2:227 G82321

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Ms. Yolanda S. Massey
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of a non-electrical lantern from China.

Dear Ms. Massey:

In your letter dated September 20, 2000, you requested a tariff classification ruling.

The subject merchandise, based on the information submitted, is an oblong-shaped non-electrical lantern (item number 49931) that measures approximately 7 inches in height by 5 inches in width by 5 inches in depth. It consists of the following components: a wooden frame with an open top and four metal screen-like panels; an interior metal (tin) holder to contain a pillar candle (not included); and a top burlap handle. It is stated that one of the metal screen panels functions as a door to allow for the insertion of a candle.

You inquire whether this article is properly classified as a wooden décor or as a candleholder. Since this item is primarily designed to function as a non-electrical lantern, consideration of classification as a wooden décor is precluded.

The applicable subheading for this non-electrical lantern, item number 49931, 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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