The tariff classification of brass candle holders from India.

NY D85151 December 1, 1998 CLA-2-94:RR:NC:2:227 D85151 CATEGORY: Classification TARIFF NO.: 9405.50.3000 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