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NY G82324

October 6, 2000

CLA-2-94:RR:NC:2:227 G82324


TARIFF NO.: 9405.50.4000

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of candleholder sets from China.

Dear Ms. Aldinger:

In your letter dated September 11, 2000, you requested a tariff classification ruling.

The sample submitted is a candleholder set, item number 995044, that consists of a wooden chair-shaped figure that measures about 6 5/8 inches in height by 4 inches at its widest and deepest dimensions. The seat of the chair possesses a circular-shaped cutout, measuring nearly 2 1/8 inches in diameter, that is designed for the insertion of a bell-shaped glass candleholder. This holder measures approximately 2 ¼ inches in height by 2 inches in diameter across its top opening with a lip measuring a quarter of an inch. The subject article has a wooden butterfly-shaped figure resting on the chair’s back in noting two additional styles of similarly constructed sets will be imported that depict a dragonfly and flower, respectively, on the back of their chairs.

You believe that this merchandise should be classified under subheading 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. However, since these items are principally designed to function as candleholders, which impart the essential character of the sets, consideration of classification under subheading 4420.10.0000, HTS, is precluded.

The applicable subheading for these candleholder sets will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, 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 George Kalkines at 212-637-7073.


Robert B. Swierupski

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