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NY L82261




January 31, 2005

CLA-2-94:RR:NC:1:108 L82261

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

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

Dear Mr. Trago:

In your letter dated January 3, 2005, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is a steel candleholder, item number W072MA07593, that consists of a decorative two-dimensional cross, measuring approximately 19 inches in height by 13 ½ inches at its widest dimension, with a colored bead at each end. There is a concave-like hinged steel receptacle, affixed to the midsection of the cross, with a spike to hold a candle (not included). It is noted that the receptacle can be folded upward, which is designed for ease in packing this article, and that the candleholder can be hung by a posterior hanger.

It is suggested that this article may be classified under subheading 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel: articles of iron or steel wire, other, or alternatively under subheading 8306.29.0000, HTS, which provides for statuettes and other ornaments, and parts thereof, of base metal. However, since this merchandise is specifically provided for elsewhere, consideration of classification under subheadings 7326.20.0070, HTS, and 8306.29.0000, HTS, is precluded.

The applicable subheading for this decorative candleholder 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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