CLA-2-94:RR:NC:2:227 D85151
Mr. Tobias Henderson
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of brass candle holders from India.
Dear Mr. Henderson:
In your letter dated November 13, 1998, you requested a tariff
classification ruling. Sample is being returned as requested.
The sample submitted is a brass candle holder, item number
31607, which depicts a heart-shaped body scrolled inward and
measuring approximately 8 3/4 inches high by 12 inches at its
widest dimension. It possesses two flower-shaped holders situated
laterally and a similar holder affixed at the top midsection. It
is noted that this body is attached to a convex-shaped base.
You state that this item should be classified under subheading
9405.50.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other non-electrical lamps and lighting
fittings. However, since the instant article is specially provided
for elsewhere, consideration of classification under subheading
9405.50.4000, HTS, is precluded.
The applicable subheading for this brass candle holder 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