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NY N011488

June 5, 2007



TARIFF NO.: 9405.50.4000

Ms. Joanna Tymejczyk
UPS Supply Chain Solutions
150-20 132nd Avenue
Jamaica, NY 11434

RE: The tariff classification of a three candle centerpiece from China.

Dear Ms. Tymejczyk:

In your letter dated May 10, 2007, you requested a tariff classification ruling on behalf of your client, Burlington Coat Factory.

The merchandise under consideration is a Decorative Candle Holder with Candles, Style C725423. A sample was submitted with your ruling request and will be returned to you.

The Decorative Candle Holder is a tabletop centerpiece consisting of a metal wire frame supporting three candlestick holders. The centerpiece measures approximately 21 inches long by 8 inches wide at its center. This centerpiece is decorated with pine cones and artificial pine foliage painted gold. The three candlestick holders stand above the foliage with the center holder standing approximately 4 inches tall, and one equally spaced on each side of the center, standing approximately 3 inches tall. The candlestick holders have sockets with spikes specifically designed to hold the three tapered 8 inch tall candles included with the centerpiece. The three candlestick sockets are mounted on top of 2-inch round beveled disk, which are provided for collecting melted wax.

It is noted that the Decorative Candle Holder is imported with three candles, which may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).

The applicable subheading for the Decorative Candle Holder with Candles, Style C725423 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.


Robert B. Swierupski

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