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NY 815361

CLA-2-94:R:N4:227 815361


TARIFF NO.: 9405.50.3000

Mr. Rudy Corral
Rodolfo Corral, Inc.
8621 Bellanca Ave., Ste. 215
Los Angeles, CA 90045

RE: The tariff classification of candleholders from India.

Dear Mr. Corral:

In your letter dated September 30, 1995, you requested a tariff classification ruling.

The samples submitted consist of the following candleholders:
a) item number 10163, which depicts a two-dimensional Santa-like figurine standing on a small oval-shape platform which also contains a small candleholder, noting all the components are of brass;
b) a two-dimensional lady-like figurine, holding a small candleholder in the palm of her hand, which is affixed to a small oblong-shape plate that has a hook for the purpose of hanging a Christmas stocking.

You claim that the Santa-like figurine with candleholder, item number 10163, should be properly classified under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles for Christmas festivities. Further, you inquire as to whether the lady-like figurine with candleholder and stocking holder is more properly classified as a festive article under subheading 9505.10.5020, HTS (as noted above), or as a brass statuette under subheading 8306.29.0000, HTS, which provides for other statuettes of base metal, or as a candleholder under subheading 9405.40.4000, HTS, which provides for other electric lamps of base metal (noting the proper subheading for candleholders is 9405.50, HTS).

The subject merchandise, which possesses either a festive-like motif or an accessory to hold a Christmas stocking, primarily serves the function of a candleholder. Moreover, it is noted that any decorative feature of the article serves only to enhance the saleability of the candleholder. Therefore, consideration of classification either under heading 9505 or 8306 of the HTS, is precluded.

The applicable subheading for the Santa-like figurine with candleholder, item number 10163, and the lady-like figurine with candleholder will be 9405.50.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings of brass. The rate of duty will be 5.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling letter 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 George Kalkines at 212-466-5794.


Roger J. Silvestri

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