The tariff classification of candle holders from China with candles from Taiwan.

NY E86877 September 28, 1999 CLA-2-94:RR:NC:2:227 E86877 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Despina Keegan Serko & Simon One World Trade Center New York, NY 10048 RE: The tariff classification of candle holders from China with candles from Taiwan. Dear Ms. Keegan: In your letter dated September 1, 1999, on behalf of Russ Berrie and Company, you requested a tariff classification ruling. The two articles to be imported are described as follows: 1. A decorated crackled glass candle holder, item 100084, measuring approximately 2 3/4 inches in diameter by 4 inches in height. The glass holder will be imported with a scented candle and will be sold as a set in a gift box. 2. A decorated crackled glass candle holder, item 100086, measuring approximately 2 1/2 inches in diameter by 2 1/2 inches in height. The glass holder will be imported with a scented candle and will be sold as a set in a gift box. The applicable subheading for the items 100084 and 100086 will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other nonelectrical lamps and lighting fittings. The rate of duty will be 6 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division