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NY K85661

May 26, 2004
CLA-2-73:RR:NC:N1:113 K85661


TARIFF NO.: 8306.29.0000; 8516.79.0000; 9405.99.4000

Ms. Fawn P. Scott
RK Designs
P.O. Box 10038
Goldsboro, NC 27532

RE: The tariff classification of various articles from India

Dear Ms. Scott:

In your letter dated April 23, 2004 you requested a tariff classification ruling.

The samples you submitted are a Star Jar Candle Sleeve (item number 20-118), a Star Electrical Tart Burner (item number 20-115), and a Star Jar Candle Shade (item number 20-117). The Star Jar Candle Sleeve is shaped like an oversized mug with a handle. It is made of base metal and is perforated throughout its body with decorative star and circle designs. The Star Jar Candle Sleeve will hold a candle after importation. The Star Jar Candle Shade is a coordinating lampshade for the Star Jar Candle Sleeve, but will be imported and sold separately. The base metal lampshade (not of brass) is designed for use with this non-electrical lamp and also features the same decorative perforations. The last article is the Star Electrical Tart Burner. It is composed of a 4-inch diameter cylinder resting upon a flared base and measuring approximately 5 inches in height. The body of the cylinder is ornamented by perforated flower-like designs, and the inside accommodates a 20-watt light bulb. The other portion of this product is a circular tray with a lip and handle that fits into the top of the cylinder. Fragrance tarts will be placed upon this tray and the heat produced by the light bulb will disperse an aroma.

The applicable subheading for the decorative Star Jar Candle Sleeve will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal. The general duty rate will be free.

The applicable subheading for the electrical tart burner will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances, other. The general duty rate will be 2.7 percent ad valorem.

The applicable subheading for the lampshade will be 9405.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittingsnot elsewhere specified or includedand parts thereof, not elsewhere specified or included: parts: other, other than brass. The general duty rate will be 6 percent ad valorem.

Articles classifiable under subheadings 8516.79.0000 and 9405.99.4000, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP".

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 James Smyth at 646-733-3018.


Robert B. Swierupski

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