CLA-2-94:RR:NC:2: 227 C82745
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 cylindrical-shape terracotta candleholder, style number 18107, which measures approximately 2 inches in height with a top diameter of 2 inches. It features a top opening for the insertion of a candle and possesses ornamental leaves with berries on its exterior.
The applicable subheading for this candleholder 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 will be 6.6 percent ad valorem, noting that the rate of duty commencing in January of 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