CLA-2-94:RR:NC:2:227 G87432

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a set of metal candleholders from China.

Dear Mr. Hoffacker:

In your letter dated February 12, 2001, on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a set of two round tray-shaped iron candleholders in a brass-like color, item number 23290115H. The smaller one measures approximately 3 1/8 inches across its open top diameter by 5/8 inch in height with ¾ inch rim, while the larger one measures about 6 1/8 inches across its open top diameter by 5/8 inch in height with a ¾ inch rim. It is stated that this merchandise, which will be marketed and sold as candleholders, is designed to contain pillar candles.

The applicable subheading for this set of metal 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.

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 George Kalkines at 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division