The tariff classification of candleholders from India.

NY C89520 July 13, 1998 CLA-2-69:RR:NC:2:227 C89520 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Kim Young BDP Int'l., Inc. 2721 Walker NW Grand Rapids, MI 49504 RE: The tariff classification of candleholders from India. Dear Ms. Young: In your letter dated June 9, 1998, on behalf of Meijer, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a cone-shaped candleholder, item number 914700, which measures approximately 2 1/2 inches in height with an open top diameter of 2 1/2 inches that tapers downward. It is composed of a metal frame that is wrapped with colored glass beads. The applicable subheading for this candleholder 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 6.3 percent ad valorem. Articles classifiable under subheading 9405.50.4000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. However, the GSP expired June 30, 1998 and has not been extended. Congress may choose to renew GSP retroactively. In that case, the GSP provision cited herein may apply retroactively. 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 212-466-5794. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division