The tariff classification of brass candle holders from India.

NY D83082 October 16, 1998 CLA-2-94:RR:NC:2:227 D83082 CATEGORY: Classification TARIFF NO.: 9405.50.3000 Ms. Kristen Gibson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of brass candle holders from India. Dear Ms. Gibson: In your letter dated September 24, 1998, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a nickel-plated brass candlestick with fluted body, style number 31486, which measures approximately 7 1/2 inches in height with a base diameter of 3 1/2 inches. It features a small top opening measuring about 7/8 inch in diameter and 1 inch in depth for containing a candle (not included). 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 the brass candlestick 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