The tariff classification of a candleholder set from China.

NY G86949 February 26, 2001 CLA-2-94:RR:NC:2:227 G86949 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Lesa R. Hubbard J.C. Penney Purchasing Corp. 6501 Legacy Drive Plano, TX 75024-3698 RE: The tariff classification of a candleholder set from China. Dear Ms. Hubbard: In your letter dated January 31, 2001, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a candleholder set that consists of a square-shaped open top wax holder measuring approximately 4 inches in height by 4 inches in width with an interior depth of nearly 2 ¼ inches. It features a round-shaped indentation, at the midsection of its interior, that contains a securely affixed cylindrical-shaped glass receptacle for a tea light candle, noting three of these candles will accompany the holder. The wax holder is designed to rest upon a square-shaped metal stand, measuring approximately 5 inches in length by 5 inches in width by 1 ½ inches in height, which possesses four curved V-shaped bottom supports and a rim extending outward. It is noted that the wax holder is encompassed by visible artificial leaves and small flowers embedded in its exterior surface. The essential character of this 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