CLA-2-94:RR:NC:1:127 K81329

Ms. Fawn P. Scott
Park Designs
P.O. Box 10038
Goldsboro, NC 27532

RE: The tariff classification of wall-mounted candle sconces from India.

Dear Ms. Scott:

In your letter dated November 17, 2003, you requested a tariff classification ruling.

The subject merchandise, based on the information provided, is wall-mounted candle sconces (item number 22-316). Each one features a round-shaped wooden-wall plate with the attachment of an antique-brass candleholder (candle not included) incorporating a bobeche.

The applicable subheading for these wall-mounted candle sconces 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.

Articles classifiable under subheading 9405.50.3000, HTS, which are products of India may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP.”

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 646-733-3028.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division