CLA-2-94:RR:NC:2:227 C88429

Ms. Tammy Locke

Wholesale Supply Company, Inc.

7100 Service Merchandise Dr.

Brentwood, TN 37027

RE: The tariff classification of candleholders from China.

Dear Ms. Locke:

In your letter dated May 18, 1998, you requested a tariff classification ruling.

The subject merchandise is columnar-shape silver-plated candleholders of brass, item numbers 0920NTS, 0919NTS and 0918NTS, which measure about 17 inches, 13 inches and 9 inches in height, respectively. Each candleholder features a fluted body with its top portion possessing an ornate design.

The applicable subheading for these brass candleholders 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.

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,

Robert B. Swierupski

Director,

National Commodity

Specialist Division