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NY B86572

July 1, 1997

CLA-2-94:RR:NC:2:227 B86572


TARIFF NO.: 9405.50.4000

Ms. Sally Berghauser
The Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of candleholders from the Philippines.

Dear Ms. Berghauser:

In your letter dated June 11, 1997, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following metal candleholders:
a) item number 617412, which features a cup-shape holder which measures approximately 1 3/4 inches high with a perforated sun-like motif on its exterior and a looped handle upon which the figure of a dragonfly is resting. The interior portion of this article contains, at its midsection, a ring-shape frame for the insertion of a candle;
b) item number 617413, which features a pole-shape structure, measuring about 8 1/4 inches high, that is situated on a flat circular-shape base measuring nearly 3 inches in diameter. It possesses a vine, wrapped around its body, with the figure of a lady bug resting on the upper leaf as well as a small top receptacle for containing a candle.

The applicable subheading for the metal candleholders, item numbers 617412 and 617413, HTS, will be 9405.50.4000, which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 6.6 percent ad valorem.

The Generalized System of Preferences (GSP) has expired at midnight May 31, 1997. If the program is renewed by Congress, articles classifiable under subheading 9405.50.4000, HTS, which are products of the Philippines will be entitled to duty free treatment upon compliance with all applicable regulations.

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 George Kalkines at 212-466-5794.


Gwenn Klein Kirschner
Chief, Special Products Branch

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