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NY J82867




April 17, 2003

CLA-2-94:RR:NC:2:227 J82867

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Ms. Despina Keegan
Serko & Simon, LLP
Customs & International Trade Law
1700 Broadway, 31st Floor
New York, NY 10019

RE: The tariff classification of a glass candleholder from China or India.

Dear Ms. Keegan:

In your letter dated April 1, 2003, on behalf of Russ Berrie and Company, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is a glass candleholder, referred to as the “Gold Mosaic Votive Holder” (item number 80142), that measures approximately 4 inches high with an open top diameter of 3 ¼ inches and an interior base diameter of 1 7/8 inches. It features a mosaic exterior of small transparent glass squares that are positioned in a diagonal manner to create a diamond-shaped motif. There is also a band of “jewel-like” ornaments that encircle and decorate the top and bottom portions of the holder.

The applicable subheading for this glass candleholder, item number 80142, 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.

Articles classifiable under subheading 9405.50.4000, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".

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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