The tariff classification of a candleholder from India.

NY F83597 March 20, 2000 CLA-2-94:RR:NC:2:227 F83597 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Katie Mercatoris Park Imports & Designs P.O. Box 10038 Goldsboro, NC 27532 RE: The tariff classification of a candleholder from India. Dear Ms. Mercatoris: In your letter dated February 23, 2000, you requested a tariff classification ruling. The sample submitted is a hollowed angel-shaped iron candleholder, which measures approximately 8 ½ inches in height, that is depicted in holding a cup designed for the insertion of a small candle (not included). Further, it features, at the posterior midsection of the wings, a metal rod with loop for hanging purposes. The applicable subheading for the metal candleholder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. Articles classifiable under subheading 9405.50.4000, HTS, which are products of India are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP". 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