CLA-2-79:RR:NC:N1:113 H82950

Ms. Donna M. Dion
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a plate from China.

Dear Ms. Dion:

In your letter dated June 26, 2001, you requested a ruling on tariff classification.

The sample you provided is item 117918, a 9-inch, leaf-shaped, “candle holder.” The item, in the shape of a 5-lobed leaf, is made of copper-coated zinc. Although you refer to it as a candleholder, the item is simply a slightly concave, leaf-shaped plate with three ¼-inch legs. It may be used to hold anything, and is not dedicated to a particular use as a candleholder.

The applicable subheading for this product will be 7907.00.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of zinc, articles of a type used for household, table, or kitchen use. The general rate of duty will be 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 James Smyth at 212-637-7008.


Robert B. Swierupski
National Commodity
Specialist Division