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NY K86874




June 22, 2004
CLA-2-94:RR:NC:1:108 K86874

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 May 24, 2004, you requested a tariff classification ruling. Samples are being returned as requested.

The submitted samples are three decorative candleholders, item number 936944, that measure approximately 7 inches in height. Each article consists of an angel-shaped polyresin figurine with metal wings. These angel-like figures are depicted playing different musical instruments and standing atop slab-like rock bases with wildlife figurines and evergreen trees, all of polyresin. There is also a votive-like glass holder sans candle, measuring about 1 ¾ inches in height by 2 ¼ inches across its top diameter, that is situated in front of each angel and permanently inserted into the base’s indentation. These articles are stated to have a wood-carved finish.

You suggest that this merchandise is classified under subheading 9505.10.2500, HTS, which provides for festive, carnival or other entertainment articlesarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. However, since this merchandise does not depict a symbol of the Christmas holiday and can be used all year round, consideration of classification under subheading 9505.10.2500, 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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