CLA-2-94:RR:NC:2:227 C89950
Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of ceramic candleholders from China.
Dear Ms. Gibson:
In your letter dated June 25, 1998, you requested a tariff classification
ruling. Samples are being returned as requested.
The samples submitted are two-tone ceramic candleholders, style numbers
22725 (pink) and 22726 (dark pink), which measure approximately 2 1/4 inches in
height with square-shaped open top diameters of 2 1/2 inches by 2 1/2 inches.
The candleholders taper downward to form a base diameter of 1 3/4 inches.
You state that these items should be properly classified under subheading
6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which
provides for other ceramic articles. However, since the subject articles are of
the class or kind of merchandise that are provided for elsewhere, consideration
of classification under the above subheading is precluded.
The applicable subheading for these ceramic candleholders 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 6.3 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