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NY J86969





August 26, 2003

CLA-2-94:RR:NC:2:227 J86969

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Ms. Jenni Gomez
World Exchange, Inc.
8840 Bellanca Avenue
Los Angeles, CA 90045

RE: The tariff classification of a decorative candleholder from China.

Dear Ms. Gomez:

In your letter dated July 28, 2003, on behalf of Aurora World, you requested a tariff classification ruling.

The submitted sample, referred to as the “Irish Fairy Tealight Holder” (item number 07330), is a decorative candleholder measuring approximately 4 ¾ inches high with a base diameter of 5 inches. It depicts a resin figurine of an Irish fairy holding three-leaf clovers and sitting atop a circular-shaped resin base covered with three-leaf clovers. This base is incorporated with a receptacle for a tealight candle (not included).

You state that this candleholder, designed for use on St. Patrick’s Day, should 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 this item is not a three-dimensional representation of an accepted symbol, consideration of classification under subheading 9505.90.6000, HTS, is precluded.

The applicable subheading for this decorative candleholder, item number 07330, 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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