The tariff classification of a napkin holder and a candle holder from Taiwan

NY A80207 Febraury 23, 1996 CLA-2-73:RR:NC:GI:113 A80207 CATEGORY: Classification TARIFF NO.: 7323.99.9060; 9405.50.4000 Ms. Susan Loades Aloyd Forwarding Co., Inc. 149-09 183rd Street Springfield Gardens, NY 11413 RE: The tariff classification of a napkin holder and a candle holder from Taiwan Dear Ms. Loades: In your letter dated February 9, 1996, on behalf of KV And F Metal Products, Inc., you requested a tariff classification ruling. The merchandise is a napkin holder (item 17410) and a tripod candle holder (item number 20110). Both articles have an all steel welded construction with a powder coated finish. The napkin holder is 7.5 inches high and is ornamented with small spheres. The candle holder is 12 inches high and rests upon 3 legs. The applicable subheading for the napkin holder will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, other, not coated or plated with precious metal, other, other, other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the candle holder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for non-electrical lamps and lighting fittings, other, other. 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 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 James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division