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NY I84790

August 27, 2002

CLA-2-94:RR:NC:2:227 I84790


TARIFF NO.: 9405.50.4000

Ms. Bernice Rudd
Wal-Mart Stores, Inc.
Mail Stop #0410-L-32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of candleholders in glass containers from China.

Dear Ms. Rudd:

In your letter dated July 31, 2002, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted are three composite articles, style number S15-2X361, that consist of a set of cylindrical-shaped transparent dark blue-colored vase-like glass containers with crackle-like exteriors. They measure about 10 inches, 8 inches and 6 inches in height, all with a diameter of 3 ½ inches. Each container possesses a removable metal frame candleholder with three prongs suspending a receptacle for a tealight candle (not included). This holder also has a round-shaped top that serves as a metal rim for its glass container.

You state that this merchandise should be classified under subheading 7013.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposesother glasswareother: valued over $3 but not over $5 each. However, since there is no one component of this composite article that imparts the essential character, this item will be classified, with respect to General Rule of Interpretation 3 ©, under the heading (9405, HTS) which occurs last in numerical order among those which equally merit consideration.

The applicable subheading for these candleholders in glass containers 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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