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NY N006641

February 26, 2007



TARIFF NO.: 9405.50.4000, 9405.40.8000

Tammie Oliver
Kohls Department Stores
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of tea light holder and an electric light garland from China and a votive holder from Vietnam.

Dear Ms. Oliver:

In your letter dated February 7, 2007 you requested a tariff classification ruling. The submitted samples will be returned to you.

The merchandise under consideration are a tea light holder, Style MH60004, an electric light garland, Style GN-6310-9, and a votive candle holder, Style LF70073.

The tea light holder is constructed of steel, and features eight slender, arcing supports which curve around a recessed receptacle, also made of steel. This receptacle is specifically designed to hold a tea light candle. At its widest points, the holder measures approximately 5.25 inches in height by 6.5 inches in diameter.

The electric light garland consists of a black 8-foot long wire harness strung with 10 clear lights at regular intervals. Each bulb sports a removable plastic cover in one of five shapes—a jack o’lantern, a mummy head, a Frankenstein’s monster head, a tombstone, or a bat. The garland terminates in a plug containing a built-in fuse on one end and a socket on the other, and can be used indoors or outdoors. Also included with the garland are replacement bulbs and a replacement fuse as well as safety and use instructions.

The applicable subheading for the tea light holder, Style MH60004, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings...: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 percent ad valorem.

The applicable subheading for the electric light garland, Style GN-6310-9, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings...: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Your ruling request does not provide enough information for us to give you a classification on the votive holder, Style LF70073. We would need additional information in order to issue a ruling for this product. Please submit the information described below:

A cost breakdown of the component materials.

Advertising and/or marketing material or literature.

How will this item be imported? Will it be imported with or without a candle?

Will this item be packaged for retail sale with other items after importation? If so, what item(s) will be included?

When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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 Thomas Campanelli at 646-733-3016.


Robert B. Swierupski

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