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NY K87828




July 27, 2004
CLA-2-94:RR:NC:1:108 K87828

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

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

RE: The tariff classification of candleholders from China.

Dear Mr. Stinson:

In your letter dated July 12, 2004, you requested a tariff classification ruling. Samples are being returned as requested.

The submitted samples are two decorative candleholders, item number 936725, that measure approximately 9 ¾ inches in height. Each candleholder consists of a three-inch square wooden base with a wooden snowman figurine or a wooden Christmas tree-shaped figurine. There is metal (non-brass) wire spiraling from the top to the bottom of each figurine. Each item is also incorporated with a small top metal (non-brass) spiked disk-shaped holder.

You indicate that this merchandise may be classified under subheading 9505.10.1500, HTS, which provides for Festive, carnival or other entertainment articlesArticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Of wood. However, since these three-dimensional decorative depictions are not symbols of the holiday, consideration of classification under subheading 9505.10.1500, 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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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