CLA-2-94:S:N:N3:227 888716

Ms. Lorraine M. Dugan
Associated Merchandising Corporation
1440 Broadway
New York, NY 10018

RE: The tariff classification of candle holders from Mexico.

Dear Ms. Dugan:

In your letter dated July 22, 1993, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted are two candle holders consisting of a wrought iron stand, measuring approximately 7.25 inches high, and two bell-shape glass holders, styles 133 SW I and 133 SW D. It is noted that either one of these holders can be inserted into the top portion of the stand.

The applicable subheading for these candle holders will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The duty rate will be 7.6 percent ad valorem. Articles classifiable under subheading 9405.50.4000, HTS, which are products of Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport