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NY I85172

August 21, 2002

CLA-2-94:RR:NC:2:227 I85172


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 a metal candleholder from China.

Dear Ms. Rudd:

In your letter dated August 2, 2002, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a disk-shaped metal candleholder, style number WMSM02M03, that measures approximately 5 ½ inches in overall diameter. It features a receptacle area, designed for a candle, which measures about 3 ½ inches in diameter by ¼ inch in depth. There is also an open-worked rim of snowflake motifs and three black taps affixed to its bottom.

You state that this item is properly classified under subheading 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other table, kitchen or other household articles and parts thereof, of iron or steelother, other. However, since this article is specifically provided for elsewhere, consideration of classification under subheading 7323.99.9060, HTS, is precluded.

The applicable subheading for this candleholder 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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