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NY I82961





June 21, 2002

CLA-2-94:RR:NC:2:227 I82961

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of candleholders with tray set from China.

Dear Mr. Hoffacker:

In your letter dated June 5, 2002, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling. Samples are being returned as requested.

The subject merchandise, based on the information submitted, is a set of two decorative candleholders with matching ornate oval-shaped tray, item number 61682, all composed of silver-plated iron. It is stated that this set will be imported in a retail-packed condition.

You indicate that this set should be classified under subheading 7323.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steelother: coated or plated with silver. However, since the essential character of the set is imparted by the candleholders, consideration of classification under subheading 7323.99.1000, HTS, is precluded.

The applicable subheading for this set of candleholders with tray will be 9405.50.4000, 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 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,

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