CLA-2-94:RR:NC:GI: 227 A80056

Ms. Sandi Amundson
Midwest of Cannon Falls
32057 64th Avenue
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of a candleholder from China.

Dear Ms. Amundson:

In your letter dated January 30, 1996, you requested a tariff classification ruling.

The sample submitted is a candleholder, known as the "Crescent Moon Santa Candleholder" (item number 17927-7), which is primarily composed of paper pulp. It depicts the head of Santa Claus, in a curvilinear profile-like pose, wearing a red cap with bell and possessing an extended beard that curves upward in supporting the fixture for the candle. Although the subject article has a festive-like motif, it is essentially designed to function as a candleholder.

The applicable subheading for the "Crescent Moon Santa Candleholder," item number 17927-7, 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 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 letter 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,

Roger J. Silvestri
Director,
National Commodity
Specialist Division