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NY M83365




May 22, 2006

CLA-2-94:RR:NC:1:108 M83365

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000; 8306.29.0000

Ms. Tammie Oliver
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of decorative candleholders and decorative-metal receptacles from China.

Dear Ms. Oliver:

In your letter dated April 26, 2006, you requested a tariff classification ruling. Samples are being returned as requested.

The submitted samples consist of two decorative candleholders that are composed of square-shaped frosted-glass holders, each measuring about 3 inches in height by 3 inches in width with an open-top measuring nearly 2 ½ inches by 2 ½ inches. Each holder has a raised interior bottom that tapers downward to the center, thereby designed to accommodate the insertion of a candle (not included). The glass holder is inserted into a metal (iron) receptacle, measuring about 3 inches in height, that has a removable, top lid and four ball-shaped feet; this receptacle also features the word “wish” or “hope,” which is die-cut on all four sides along its full-sized width and depth.

It is also stated that the above decorative-metal (iron) receptacles may also be imported without the frosted-glass holders.

The applicable subheading for these decorative candleholders will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for only the decorative-metal receptacles, as described above, will be 8306.29.0000, HTSUS, which provides for statuettes and other ornaments, and parts thereof, other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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