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NY C85383

April 1, 1998

CLA-2-69:RR:NC:2:227 C85383


TARIFF NO.: 6913.90.5000

Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068

RE: The tariff classification of an ornamental ceramic holder from Taiwan.

Dear Ms. Gibson:

In your letter dated March 5, 1998, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a spherical-shape ornamental ceramic holder, style number 09475, which measures approximately 6 inches in diameter by 1 1/2 inches in height. It possesses a flared rim and an interior base that declines slightly from its midpoint. It also features a floral-like motif on the exterior.

You claim that the subject item, being a candle base, should be properly classified under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. However, since the instant article has been determined to be of the class or kind of merchandise that is used for holding such items as flowerpots (and not as a base for candleholders), consideration of classification under the above subheading is precluded.

The applicable subheading for this decorative ceramic holder, item number 09475, will be 6913.90.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic articles. The duty rate will be 6.2 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 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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