The tariff classification of a pillar candleholder from China

NY K81014 November 21, 2003 CLA-2-94:RR:NC:2:127 K81014 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Corey Klestadt Trans-world Shipping Corporation 75 Maiden Lane, Suite 903 New York, NY 10038 RE: The tariff classification of a pillar candleholder from China Dear Mr. Klestadt: In your letter dated November 5, 2003, on behalf of Two’s Company, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The item in question, item 6015-20, is a pedestal pillar candleholder that measures approximately 1.25 inches high and 5.5 inches in diameter. The holder has a metal frame with a mirrored surface and jewel like adornments around its circumference. You maintain that the subject item should be classified under subheading 8306.29.0000, HTS, as other metal ornaments, however, candleholders are more specifically provided for under heading 9405, HTS. The applicable subheading for the pillar candleholder, item 6015-20, 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division