CLA-2-94:RR:NC:2:227 D83081
Ms. Kristen Gibson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of brass candle holders from India.
Dear Ms. Gibson:
In your letter dated September 24, 1998, you requested a
tariff classification ruling. Sample is being returned as
requested.
The sample submitted is a nickel-plated brass candlestick with
fluted body, style number 31504, which measures approximately 5 1/4
inches in height with a base diameter of 3 1/2 inches. It
features a small top opening measuring about 7/8 inch in diameter
and 1 inch in depth for containing a candle (not included).
You state that this item should be classified under subheading
9405.50.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other non-electrical lamps and lighting
fittings. However, since the instant article is specially provided
for elsewhere, consideration of classification under subheading
9405.50.4000, HTS, is precluded.
The applicable subheading for the brass candlestick will be
9405.50.3000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other non-electrical lamps and lighting
fittings of brass. The rate of duty will be 5.7 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