CLA-2-94:RR:NC:2:127 K82476

Ms. Jennifer Parker
World Commerce Services, Inc.
830 Dillon Drive
Wood Dale, IL 60191

RE: The tariff classification of a metal candleholder from India

Dear Ms. Parker:

In your letter dated January 7, 2004, on behalf of Designpac, Inc., you requested a tariff classification ruling.

The item in question is an 8-inch tall metal tea light candleholder. Depending on color, the article will be available as item number 065/10/0210 HM245198-TG or 065/10/0300 HM245533-TG

The applicable subheading for the metal candleholder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings other. The rate of duty will be 6 percent ad valorem.

Articles classifiable under subheading 9405.50.4000, 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 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