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NY N025887




April 25, 2008

CLA-2-94:OT:RR:NC:1:110

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Ms. Tammie Oliver
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of a candle holder from China.

Dear Ms. Oliver:

In your letter dated March 28, 2008, you requested a tariff classification ruling.

The merchandise under consideration is a lantern style candle holder, Style Number TNX-28313B. A sample of the lantern was submitted with your ruling request and will be returned to you.

The submitted sample is constructed of tin plated steel finished in red and green. The body of the lantern is rectangular in shape, measuring approximately 5 inches square and 10 inches tall. The sides and top of the lantern feature numerous openings for maximum exposure of an internal candle. A green metal bow with four bells is affixed to the top of the lantern. One side of the lantern features a hinged door for placement of a pillar candle into a fitted round receptacle welded to the bottom of the lantern. This lantern is not designed to be carried in the hand or on the person; it features four rubber pads on the bottom for placing onto a flat surface. Although you state that this item will be marketed, displayed and sold during a holiday season, it does not posses a three-dimensional representation of a symbol or motif clearly associated with a specific holiday.

The applicable subheading for the Lantern Candle Holder, Style Number TNX-28313B will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittingsNon-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 Thomas Campanelli at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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