The tariff classification of a candleholder set from China.

NY J87249 September 16, 2003 CLA-2-94:RR:NC:2:227 J87249 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Mary Butterline Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a candleholder set from China. Dear Ms. Butterline: In your letter dated August 18, 2003, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a decorative candleholder set, item number 934166. The set consists of a round-shaped wax-filled glass votive measuring approximately 2 ¼ inches in height by 2 ½ inches across its open-top diameter. The wax-filled votive is inserted into an opened spiral-shaped fitted metal (non-brass) holder that rises about 9 ½ inches straight to form a floral-like figure. It is stated that the merchandise will be imported in a condition to be sold directly to users without repacking. You indicate that this merchandise is properly classified under subheading 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. However, since the essential character of the set is found to be imparted by the candleholder, consideration of classification under subheading 3406.00.0000, HTS, is precluded. The applicable subheading for this candleholder set 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. 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division