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NY 887760

July 22, 1993

CLA-2-94:S:N:N3:227 887760


TARIFF NO.: 9405.40.4000

Ms. Michele I. Smith
Sears Merchandise Group
BC 164A
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of an electric candle from Taiwan.

Dear Ms. Smith:

In your letter dated June 30, 1993, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted consists of an electric candle, style number 97977, which measures about 9 inches high. It possesses a plastic body with a flickering neon bulb that is inserted into a brass candle holder as well as electrical wiring with an on-off line switch. It is noted that the essential character of this article is imparted by the brass candle holder.

The applicable subheading for the brass electric candle will be 9405.40.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps...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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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