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NY G84898




December 19, 2000

CLA-2-94:RR:NC:2:227 G84898

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Ms. Amy Johnson
Wal*Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-0410

RE: The tariff classification of a decorative candleholder set from India.

Dear Ms. Johnson:

In your letter dated November 16, 2000, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a decorative candleholder set that consists of a flowerpot-shaped wax-filled glass container measuring approximately 3 ½ inches high with an open top diameter of 3 ¾ inches. The wax-filled container is securely affixed to and encompassed by an array of artificial and natural components (coco fiber, reed grass, roses, mini buttons, pine cones, guave, plastic balls and silver oak and paper leaves) that simulate a seasonal foliage-like arrangement. Further, the decorative arrangement with wax-filled container is securely attached to a flowerpot-shaped candleholder, stated to be composed of papier-mâché, that measures about 3 ¾ inches high.

Although this merchandise is referred to as the “Christmas Candle Arrangement,” it is noted that the foliage within the article is not of the type associated with Christmas, thereby precluding consideration of classification as a festive article.

The applicable subheading for this ornate 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 rate of duty will be 6 percent ad valorem in noting that the rate of duty will remain the same commencing in January of 2001.

Articles classifiable under subheading 9405.50.4000, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

It should be noted that importations of merchandise containing natural foliage, as in the above-described product, may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You are advised, in regard to obtaining information on these regulations, to contact the aforementioned agency at the following location:

U.S. Department of Agriculture
APHIS
Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136
Riverdale, MD 20737-1236
Telephone number: 877-770-5990

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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