The tariff classification of candleholders from India.

NY K81330 December 15, 2003 CLA-2-94:RR:NC:1:127 K81330 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Fawn P. Scott Park Designs P.O. Box 10038 Goldsboro, NC 27532 RE: The tariff classification of candleholders from India. Dear Ms. Scott: In your letter dated November 17, 2003, you requested a tariff classification ruling. The subject merchandise, based on the information provided, is candleholders (item number 20-122) that are referred to as “punched votive holders” measuring about 3 inches in height with a top diameter of 2 inches. They consist of barrel-shaped iron holders with glass candle cups for votive candles, noting the candles are not included. Each barrel-like holder, featuring a decorative motif, has an incorporated circular-iron base with a fluted rim. There is also a heart-shaped iron handle that is affixed to both the iron holder and base. The applicable subheading for these candleholders will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electric 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 may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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 our Web site at www.cbp.gov and 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division