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NY I83661

July 8, 2002

CLA-2-94:RR:NC:2:227 I83661


TARIFF NO.: 9405.50.4000

Ms. Joyce A. Thompson
Worldwide Express, Inc.
70 Jansen Avenue, Bldg. 3, Ste. 202
Essington, PA 19029

RE: The tariff classification of candleholders from China.

Dear Ms. Thompson:

In your letter dated June 7, 2002, on behalf of Albert E. Price, you requested a tariff classification ruling.

The subject merchandise, based on the information submitted, is wooden candleholders incorporating disk-shaped metal tops with candle spikes. It is noted that these holders feature bodies of three-dimensional African-like masks or figures.

It is stated that these articles may be properly classified under subheading 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments of wood; wooden articles of furniture not falling within chapter 94, HTS: other: other. However, since these items are specifically provided for as non-electrical lamps under heading 9405 of Chapter 94, HTS, in addition to Note 1 (o) of Chapter 44, HTS, excluding articles of Chapter 94, HTS, consideration of classification under subheading 4420.90.8000, HTS, is precluded.

The applicable subheading for these candlesticks 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 646-733-3028.


Robert B. Swierupski

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