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NY I82118

June 21, 2002

CLA-2-94:RR:NC:2:227 I82118


TARIFF NO.: 9405.50.4000

Ms. Amanda Wilson
Dillard’s, Inc.
1600 Cantrell Rd.
Little Rock, AR 72201

RE: The tariff classification of candleholder sets from China.

Dear Ms. Wilson:

In your letter dated May 31, 2002, you requested a tariff classification ruling. Sample is being returned as requested.

The subject merchandise, based on the sample and information submitted, is a matching pair of chalice-shaped blue and white-colored porcelain candleholders with tea light candles, style number 227T1352TA. The holders measure approximately 5 ½ inches in height. There are various Jewish symbols with the Star of David around the outer body of the cups, in addition to an ornate exterior with gold trimming. The bottom interior of the cups has a permanently affixed saucer-shaped insert that is designed to hold a tea light candle.

You claim that this merchandise should be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articlesother: other. However, since this article is not considered to be a symbol of a specific holiday, consideration of classification under subheading 9505.90.6000, HTS, is precluded.

The applicable subheading for the decorative porcelain 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.

You state that this product, in regard to the candles, is not subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

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 646-733-3028.


Robert B. Swierupski

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