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NY J81803




March 5, 2003

CLA-2-94:RR:NC:2:227 J81803

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 decorative candleholders from China.

Dear Ms. Massey:

In your letter dated February 12, 2003, you requested a tariff classification ruling. Samples are being returned as requested.

The submitted samples consist of the following decorative candleholders: an open top cylindrical-like holder, measuring about 3 inches in height with an interior base diameter of 2 inches, that features an exterior of foliage with nuts; a ring-shaped holder, measuring about 1 ¾ inches high with an interior base diameter of 4 ½ inches, that features an exterior of foliage with nuts; and a ring-shaped holder, measuring about 1 1/8 inches high with an interior base diameter of 3 inches, that features an exterior of foliage with nuts and a permanently inserted candle receptacle.

It is stated that these candleholders are composed of resin and stone powder in noting that the smaller ring-shaped holder also possesses a metal (non-brass) candle receptacle.

You believe that this merchandise is properly classified under subheading 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cement, of concrete or artificial stoneother articles: other. However, since these articles are more specifically provided for as candleholders, consideration of classification under subheading 6810.99.0000, 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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