Reconsideration of NY 848304

HQ 086338 April 6, 1990 CLA-2 CO:R:C:G 086338 TLS CATEGORY: Classification TARIFF NO.: 9405.50.40 Mr. Steve Ashline A.N. Deringer, Inc. P.O. Box 284 Highgate Springs, Vermont 05460 RE: Reconsideration of NY 848304 Dear Mr. Ashline: Your letter of December 15, 1989 to our New York office requested a ruling on the proper tariff classification of a candlestick holder under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Our New York office has requested a reconsideration of the original ruling. Our response to that request is discussed in detail below. FACTS: The article at issue is a candlestick holder with a decorative base. The holder has a socket in which the candle is held. It is made of pewter and is not electrical in any way. New York ruling NY 848304, issued on January 4, 1990, classified the candlestick holder under 8306.29.00, HTSUSA, as an ornament of base metal not specifically provided for elsewhere under the HTSUSA. ISSUE: Under which of the following HTSUSA headings is the pewter candlestick holder properly classifiable: 8306, HTSUSA, covering bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof; 9405, HTSUSA, covering lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. LAW AND ANALYSIS: The General Rules of Interpretation (GRI) govern classification of articles under the HTSUSA. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Heading 8306 covers, among other things, ornaments of base metal. The candlestick holder is made of pewter. The holder may be considered an ornament because of its decorative appearance. We cannot conclude that the holder is properly classifiable based on these findings alone, however. The Explanatory Notes (EN), although not dispositive, should be looked to for the proper interpretation of the HTSUSA. See 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 83.06 explains that articles to be classified under heading 8306 do not include articles of more specific headings, even if those articles are suited by nature or finish as ornaments. Thus, we must consider other headings to determine the proper classification. Heading 9405 covers lighting fittings not elsewhere specified or included. The term "lighting fittings" also encompasses candlestick holders. We again look to the Explanatory Notes for guidance in these matters. EN 94.05(I)(6) explains that heading 9405 covers in particular candelabra, candlesticks, and candle brackets. It appears that the terms "candlestick", "candlestick holder", and "candleholder" are used interchangeably. Reference to lexicographic authorities is proper when determining the meaning of a tariff term. See Hasbro Industries, Inc. v. United States, 703 F. Supp. 941 (CIT 1988), aff'd, Appeal No. 89-1202 (Fed. Cir. 1989), Customs Bulletin, Vol. 23, No. 31 at p. 26; C.J. Tower & Sons of Buffalo, Inc. v. United States, 673 F.2d 1268, 1271 (CCPA 1982). Candleholder has been defined as a candlestick, Webster's II New Riverside University Dictionary 224 (1st ed. 1984), and as a holder for a candle; candlestick, The Random House Dictionary of the English Language 216 (1st ed. 1983). Candlestick has been defined as a utensil for supporting a candle, whether elaborately made or in the common form of a saucer with a socket in the center... Webster's New International Dictionary 390 (2d ed. 1939). Based on these definitions, we find the subject candlestick holder to be in fact a candlestick as the term is used in the Explanatory Notes. The article at issue has a socket where a candle may be fitted into place to be held there. Simply put, the candlestick holder holds candles. Therefore, it is properly classifiable under heading 9405. HOLDING: The candlestick holder is classified under subheading 9405.50.40, HTSUSA, as a non-electrical lighting fitting, other than those of brass. Sincerely, John Durant, Director Commercial Rulings Division