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NY I87645

November 14, 2002

CLA-2-94:RR:NC:2:227 I87645


TARIFF NO.: 9405.50.4000

Ms. Julie Scoggan
Evans and Wood & Co., Inc.
612 East Dallas Rd., Ste., 200
Grapevine, TX 76051

RE: The tariff classification of a wax candleholder from China.

Dear Ms. Scoggan:

In your letter dated October 21, 2002, on behalf of Hobby Lobby Stores, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is a decorative cylindrical-shaped wax candleholder, item number AB223A, that measures approximately 10 inches in height. It incorporates an open top receptacle, measuring about 1 ½ inches in diameter by 1 1/8 inches in depth, that is designed to contain a tea light candle. It also has an ornate scrolled ribbon-like exterior onto which a textile rosette with textile and beaded strands is attached.

You feel that this article may be classified under subheading 9602.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for molded or carved articles of wax. However, since the subject merchandise is more specifically provided for as a candleholder, based on its design and use, consideration of classification under subheading 9602.00.4000, HTS, is precluded.

The applicable subheading for this wax 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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