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June 10, 1999

CLA-2-83:RR:NC:N1:113 E81995


TARIFF NO.: 8306.29.0000; 9405.50.4000

Ms. Kris Spurbeck
DHC Transportation
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of an ornamental stand and a candleholder set from Taiwan

Dear Ms. Spurdeck:

In your letter dated June 4, 1999, you requested a tariff classification ruling.

The merchandise you submitted consists of an ornamental stand (item number 1498) and a candleholder set (item number Bl5113). The stand is composed of a glass butterfly shape outlined in steel attached to the top of a threaded steel rod that rests on a circular steel base. It measures approximately 6.75 inches in height. There is a small spiral wire on the butterfly that will be used to hold a photograph.

The steel candleholder set has a square-shaped, open-tiered framework supported by a steel rod at each corner. It measures approximately 4 inches by 4 inches by 3.75 inches high. A cylindrical-shaped glass container containing a poured wax candle sits on the bottom tier of the candleholder. It has been determined that the essential character of the set is imparted by the candleholder.

The applicable subheading for the decorative stand will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be free.

The applicable subheading for the candleholder set will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other, other. The rate of duty will be 6 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 James Smyth at 212-637-7008.


Robert B. Swierupski

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