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NY J80115




January 24, 2003

CLA-2-94:RR:NC:2:227 J80115

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of decorative candleholders from China.

Dear Mr. Stinson:

In your letter dated January 6, 2003, you requested a tariff classification ruling. Samples are being returned as requested.

The submitted samples are decorative witches’ bootie-like candleholders of polyresin, item number 931737. Each possesses a permanently affixed metal candle (taper) receptacle at the upper opening of its shaft, as well as a small plastic bat hanging from the curved tip of its vamp.

You propose that this merchandise be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articlesother, other. However, since these items are more specially provided for elsewhere as candleholders, consideration of classification under subheading 9505.90.6000, HTS, is precluded.

The applicable subheading for these decorative candleholders 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 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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