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NY L81042

December 9, 2004

CLA-2-94:RR:NC:1:108 L81042


TARIFF NO.: 9405.50.4000; 8306.29.0000; 7323.99.9060

Ms. Francine Marcoux
Hampton Direct, Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of tealight candleholders and flower garden stakes, as well as a squirrel feeder from China.

Dear Ms. Marcoux:

In your letter dated November 16, 2004, you requested a tariff classification ruling.

The submitted samples consist of the following articles:
a set of two decorative metal (iron) tealight candleholders, sku number 26792, which is referred to as the “S/2 Lily with Tea Light Garden Stakes.” This merchandise is stated to measure 31 inches in height with its top portion measuring 4 ½ inches in diameter. Each candleholder is composed of a top lily-shaped tealight holder decorated with ivy spiraling up its stake-shaped stem, in addition to a butterfly or dragonfly figure affixed over its top. This merchandise is stated to be used to line walkways and driveways or to skirt patios, pools, and decks.
a set of three decorative metal (iron) flower garden stakes, sku number 26790, which is referred to as the “S/3 Flower Garden Stakes.” This merchandise is stated to measure 15 inches in height by 3 ¾ inches wide. Each garden stake has a three-pronged bottom with two leaves affixed to its stem-shaped body, as well as a different flower-shaped top (a pink aster and a blue morning glory with each featuring an alighting butterfly-shaped figure and a yellow zinnia with a resting ladybug figure).
a metal squirrel feeder, sku number 28060, which is stated to measure 6 ¾ inches high by 7 inches long by 5 ¼ inches wide. The feeder, which is stated to be composed of steel, consists of a horizontally positioned oblong-shaped panel with a 2-inch iron spike and a vertically-positioned two-dimensional backing of a squirrel-like silhouette.

The applicable subheading for the decorative tealight candleholders 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.

The applicable subheading for the decorative metal (iron) flower garden stakes will be 8306.29.0000, HTS, which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be free.

The applicable subheading for the metal (steel) squirrel feeder will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steelother, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 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 Michael Contino at 646-733-3014.


Robert B. Swierupski

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