The tariff classification of a glass candle holder from Taiwan.

NY 811766 July 12, 1995 CLA-2-94:S:N:N3:227 811766 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a glass candle holder from Taiwan. Dear Ms. Aldinger: In your letter dated June 9, 1995, you requested a tariff classification ruling. The sample submitted is a decorative glass candle holder which is known as the "Etched Glass Luminary" (item number 95160). It possesses a small glass bowl, measuring approximately 2 inches in diameter, that is designed to hold a candle and is secured between two rectangular-shape glass pieces measuring about 6 inches long by 3 1/2 inches wide. It is noted that the glass rectangle, designed as the back portion of the article, is a mirror which reflects the candle-like etching on the front transparent glass rectangle. The applicable subheading for the glass candle holder, known as the "Etched Glass Luminary" (item number 95160), will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 7.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport