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NY C87474

May 18, 1998

CLA-2-94:RR:NC:2:227 C87474


TARIFF NO.: 9405.50.4000; 6912.00.4810; 6913.90.5000

Mr. Randall Clifford
Studio 55
55 Ranchero Green NW
Calgary, Alberta, T3G 1C5

RE: The tariff classification of candleholders with accessories, vases and tableware from Canada.

Dear Mr. Clifford:

In your letter dated April 22, 1998, you requested a tariff classification ruling.

The subject merchandise consists of the following articles:
a) candleholders, known as the Enviro-Lites, which are made up of ceramic holders which measure approximately 7 inches in diameter and 2 1/2 inches in height. It is noted that each holder is affixed to a metal stand. Along with this lamp, there is stated to be a pack of pre-printed safety matches and a wick of 3 feet in length.
b) a ceramic rice bowl of stoneware which measures about 6 inches in diameter. It is stated to be imported with a pair of chopsticks.
c) ceramic vases and plates of Raku earthenware.
d) ceramic dinner plates and side dishes of stoneware.

The applicable subheading for the candleholders will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The general rate of duty will be 6.3 percent ad valorem.

The applicable subheading for the ceramic rice bowl with chopsticks (assuming this merchandise is imported and retail-packed as a set) will be 6912.00.4810, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic tableware...other than of porcelain or china: suitable for food or drink contact. The general rate of duty will be 10.1 percent ad valorem.

The appropriate subheading for the decorative ceramic vases of Raku earthenware will be 6913.90.5000, HTS, which provides for other ornamental ceramic articles. The general rate of duty will be 6.2 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the matches, wicks, plates of Raku earthenware and the stoneware dinner plates and side dishes. Your request for a classification ruling should include the following:
a) verification via catalog and/or marketing literature that the matches and the wick are imported and retail- packed with the candleholders or are sold separately. b) photos of the Raku earthenware plates indicating how these items will be principally used (i.e., for decorative or tableware purposes) in substantiating their use via catalog and/or marketing literature. If for tableware use, please identify the type of plate (i.e., dinner, vegetable or bread plate), in addition to providing the sizes and fob/entered values of the plates.
c) photos of the stoneware dinner plates and side dishes indicating their sizes and entered/fob values as well as how they will be principally used (i.e., dinner plates may be used as salads, bread and butter dishes, et cetera, while the generic term of side dishes may encompass such ware as vegetable or pasta dishes). 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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