C85122 C8 Ruling Active

The tariff classification of a "glass pumpkin candle holder", made in the Phillippines.

Issued March 24, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The glass pumpkin is made of orange colored glass and is trimmed with iron accent wire painted black. The item is approximately 4.5 inches high and 7 inches in diameter at it's widest point. The opening at the top of the pumpkin is approximately 3.5 inches in diameter through which a votive candle may be inserted. Attached to a portion of the wire trim are additional metal shapes that form the eyes, ears, nose and mouth. These shapes give the article a "jack-0-lantern" style face. As a direct result of the Midwest of Cannon Falls Inc., vs U.S. 96-1271, 1279, certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of "festive, carnival or other entertainment articles of Chapter 95".

CBP rationale

The applicable subheading for the "glass pumpkin candle holder", will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles including magic tricks and practical joke articles; parts and accessories thereof: other: other.

Full text

PD C85122 March 24, 1998 CLA-2-95:D13 C85122 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Anne M. Neary Import Manager Nantucket Distributing 261 White's Path South Yarmouth, Massachusetts 02664 RE: The tariff classification of a "glass pumpkin candle holder", made in the Phillippines. Dear Ms. Neary: In a letter dated February 26, 1998 you requested a tariff classification ruling on a glass pumpkin candle holder. A sample of the article, stock number EES-92 was submitted with your letter. The glass pumpkin is made of orange colored glass and is trimmed with iron accent wire painted black. The item is approximately 4.5 inches high and 7 inches in diameter at it's widest point. The opening at the top of the pumpkin is approximately 3.5 inches in diameter through which a votive candle may be inserted. Attached to a portion of the wire trim are additional metal shapes that form the eyes, ears, nose and mouth. These shapes give the article a "jack-0-lantern" style face. As a direct result of the Midwest of Cannon Falls Inc., vs U.S. 96-1271, 1279, certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of "festive, carnival or other entertainment articles of Chapter 95". The applicable subheading for the "glass pumpkin candle holder", will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty is free. 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. Sincerely, Jeffrey R. Walgreen Port Director Portland, Maine

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