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NY A84232

July 1, 1996

CLA-2-94:RR:NC:GI: 227 A84232


TARIFF NO.: 9405.50.4000

Ms. Debi Kline
Family Dollar Stores, Inc.
P.O. Box 1017
10401 Old Monroe Road
Charlotte, NC 28201-1017

RE: The tariff classification of porcelain candleholders from China.

Dear Ms. Kline:

In your letter dated May 24, 1996, you requested a tariff classification ruling.

The samples submitted consist of the following porcelain candleholders:
a) the "Joy Candleholder," style number PR0820, measuring approximately 5 3/4 inches high by 4 1/4 inches at its widest point, which depicts a young angel with horn sitting between a V-shape structure and features a small candleholder located just behind the angel;
b) the "Christmas Candleholder," style number PRO872, which measures about 3 inches high and features three Santa Clauses with gift bags standing at each other's side in a perpendicular-like fashion, thereby forming a circle so as to accommodate the insertion of the top candleholder.

You claim that this merchandise should be properly classified under subheading 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles of porcelain. However, since these items serve the function of being used as candleholders, the subject articles are more specifically provided for elsewhere, therefore, precluding consideration of classification under the above subheading.

The applicable subheading for the "Joy Candleholder," style number PRO820, and the "Christmas Candleholder," style number PRO872, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 7 percent ad valorem.

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 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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