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NY M84223




August 15, 2006

CLA-2-94:RR:NC:1:108 M84223

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Mr. Jack Macken
Tompkins & Davidson, LLP
Counselors at Law
One Astor Plaza
1515 Broadway
New York, NY 10036-8901

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

Dear Mr. Macken:

In your letter dated July 26, 2006, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is a candleholder set, referred to as the “Japanese Green Tea and Rice Candle Rock Garden” (item number PP 1041857). This set consists of a hollow, tube-shaped glass candleholder, measuring approximately 9 ½ inches long, with three built-in top receptacles for tealight candles (included in this set). This glass candleholder, which is opened at both ends, will rest on a wooden frame-like base. Moreover, there are small stones that are intended to be placed inside the glass tube-shaped candleholder.

At the time of importation, it is stated that this set, whose essential character is imparted by the candleholder, will be put up in a manner suitable for sale directly to users without repacking.

The applicable subheading for this decorative candleholder set 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.

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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