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NY C81820

December 11, 1997

CLA-2-94:RR:NC:2:227 C81820


TARIFF NO.: 9405.50.4000

Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Rd.
Hoffman Estates, IL 60195-1930

RE: The tariff classification of candleholders from the Philippines.

Dear Ms. Balice:

In your letter dated November 14, 1997, you requested a tariff classification ruling.

The sample submitted is a square-shape candleholder, style number 12389, which measures approximately 2 inches in height by 2 1/2 inches in width by 2 1/2 inches in depth. It possesses a flat round metal bottom portion for holding a candle which is enclosed by an open top framework, composed of capiz shells, that is affixed to four round plastic bead-like feet.

The applicable subheading for this candleholder 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 6.6 percent ad valorem, noting that the rate of duty commencing in January of 1998 will be 6.3 percent ad valorem.

Articles classifiable under subheading 9405.50.4000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Since a portion of this candleholder is made from capiz shells, you are required to declare this component to the U.S. Fish and Wildlife Service upon entry into the United States.

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.


Robert B. Swierupski

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