CLA-2-94:RR:NC:2: 227 B83727
Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883
RE: The tariff classification of a ceramic candleholder from
China.
Dear Mr. Liberati:
In your letter dated March 13, 1997, on behalf of Liss
Brothers, Inc., you requested a tariff classification ruling.
The sample submitted is a cylindrical-shape terracotta
candleholder, known as the "Pillar Holder" (item number 18106),
which measures approximately 3 inches high and possesses a ribbed
exterior that is embellished, along one side, via holly leaves with
berries. It also features a top opening, measuring about 2 1/2
inches in diameter, which is designed for the insertion of a
candle.
The applicable subheading for the ceramic candleholder, item
number 18106, 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 6.6 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,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division