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NY N022987





February 13, 2008

CLA-2-69:OT:RR:NC:1:128

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.10.5000; 9405.50.4000

Mr. Christopher Cuddy
Mohawk Customs and Shipping (Rochester) LLC 52 Marway Circle, Suite 1
Rochester, NY 14624

RE: The tariff classification of decorative ceramic articles and candleholders from China.

Dear Mr. Cuddy:

In your letter dated February 4, 2008, on behalf of K-2 Industries, Inc., you requested a tariff classification ruling.

The submitted samples are as follows:

Item 72048 is a hurricane-shaped decorative ceramic article consisting of a base and top, measuring approximately 7½ inches high by 5½ inches in diameter. You state that the article is made of porcelain. The top is decorated with a three-dimensional floral pattern and features a cutout leaf shaped design. The base has a circular depression in its center measuring 1¾ inches in diameter which is intended to hold a tealight candle.

Item 72049 is a hurricane-shaped decorative ceramic article consisting of a base and top, measuring approximately 5¼ inches high by 3 inches in diameter. You state that the article is made of porcelain. The top is decorated with a three-dimensional floral pattern and features a cutout leaf shaped design. The base has a circular depression in its center measuring 1¾ inches in diameter which is intended to hold a tealight candle.

Item 72050 is a bowl-shaped decorative ceramic article measuring approximately 2¼ inches high by 3½ inches in diameter. You state that the article is made of porcelain. The item is decorated with a three dimensional floral pattern and features a cutout leaf shaped design. The item can accommodate a tealight candle.

Although these items can accommodate a tealight candle, the purpose of the candle is used to enhance the cutout designs and decorative appeal of the article. The amount of light emitted through the cutout shapes is minimal. Therefore, these products are not regarded as candleholders.

Items 75052 and 75053 are candle accessories, which are objects designed for use with a candle, as defined by the American Society for Testing and Materials (ASTM). The submitted samples are made of porcelain in the design of a flower wrapped in a leaf. Item 75052 is spherical in shape, measuring approximately 3½ high by 3½ inches in diameter. Item 75053 is also spherical in shape and measures approximately 4 inches high by 3 inches in diameter. Both items feature a flat base that allows them to be placed on a flat surface. At the top of each item is an indent into the center of the flower forming a socket specifically sized for a tealight candle.

The applicable subheading for the decorative ceramic articles made of porcelain, Items 72048, 72049 and 72050, will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other.” The rate of duty will be Free.

The applicable subheading for the candleholders, Items 75052 and 75053, will be 9405.50.4000, HTSUS, which provides for “Lamps and lighting fittings: Non-electrical lamps and lighting fittings: Other: Other.” The general 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 Sharon Chung at 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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