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NY N009470




April 26, 2007

CLA-2-94:RR:NC:1:110

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Ms. Kathleen Root
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of a tea light holder from China.

Dear Ms. Root:

In your letter dated March, 30, 2007, you requested a tariff classification ruling on behalf of your client, Big Lots Stores Incorporated.

The merchandise under consideration is the Earthenware Tea Light Holder, Item Number M2656468R. The Earthenware Tea Light Holder will be imported in three designs: Skeleton Head, Eyeball and Mummy. A sample of the Skeleton Head Tea Light Holder was submitted with your ruling request and will be returned to you.

The submitted sample is roughly cylindrical in shape and measures approximately 6½ inches high with a 2½ inch diameter and resembles a candlestick. The holder consists of three skeleton heads mounted one on top of another with a top hat on the top head. The top hat features a socket measuring 1½ inches in diameter and is ½ inch deep. This socket is precisely sized to fit a standard tea light candle. The Eyeball and Mummy Head candlesticks are similar in size, shape and design.

The applicable subheading for the Earthenware Tea Light Holders 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.

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/.

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.

Sincerely,

Robert B. Swierupski
Director,

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