The tariff classification of a candleholder set from China.

NY F83807 April 5, 2000 CLA-2-94:RR:NC:2:227 F83807 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Rolando E. Portal Eckerd Corporation P.O. Box 4689 Clearwater, FL 33758 RE: The tariff classification of a candleholder set from China. Dear Mr. Portal: In your letter dated March 17, 2000, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a candleholder set, referred to as the “Floating Candle” (item number 628324), that measures approximately 6 1/8 inches in height. It features an opened spiral-shaped metal stand that contains a narrow-bodied glass holder spreading out to form an open top diameter of 2 5/8 inches. Further, this holder contains a wax candle, measuring about 4 ¼ inches long by 5/8 inch in diameter, that is designed to float when the holder is filled with water. The essential character of the set is imparted by the candleholder. 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division