CLA-2-94:RR:NC:2:227 C82516

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: The tariff classification of a candleholder from China.

Dear Mr. Liberati:

In your letter dated December 4, 1997, on behalf of Liss Brothers Inc., you requested a tariff classification ruling.

The sample submitted is a candleholder, item 18111, in the shape of a star.

The applicable subheading for this candleholder, item 18111, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The rate of duty for 1997 will be 6.6 percent ad valorem and for 1998 will be 6.3 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 212-466-5794.


Sincerely,


Robert B. Swierupski
Director,
National Commodity
Specialist Division