The tariff classification of an Easter candleholder from China

NY D85943 January 14, 1999 CLA-2-95:RR:NC:SP:225 D85943 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Tammy Locke Wholesale Supply Company, Inc. International Entry Department 7100 Service Merchandise Drive Brentwood, TN 37027 RE: The tariff classification of an Easter candleholder from China Dear Ms. Locke: In your letter dated December 4, 1998, received in this office on December 16, 1998, you requested a tariff classifi-cation ruling. A picture of the “Easter Egg Candle Holder For 6" Diameter Candle,” item #2175BNC, was submitted to this office. The candleholder is made of poly resin and depicts approximately 20 decorated Easter eggs arranged in a ring pattern. The width of the ring is wide enough to accomodate a six inch diameter candle, which is not included. Candleholders are usually classified in Chapter 94. How-ever, as a result of the court case of Midwest of Cannon Falls vs. U.S. 96-1271, -1279, certain articles, classified elsewhere in the tariff, may now fall within the scope of Heading 9505. A range of factors will be considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. In the case of the “Easter Egg Candle Holder For 6" Diameter Candle,” we find that the product serves as both a decoration and as a utilitarian item. Decorated eggs are traditionally used in celebration of, and for entertainment on, Easter. It has been established that decorated eggs are an accepted symbol of Easter, a recognized holiday. In addition to its decorative features, the item serves as a candle holder and form of protection against dripping hot wax onto an underlying surface area. In order to qualify as festive, a functional article must be a three dimensional, sculpted, full bodied representation of an accepted symbol of an accepted holiday. The instant product satisfies these requirements and, therefore, qualifies within the festive provision of Chapter 95. The applicable subheading for the “Easter Egg Candle Holder For 6" Diameter Candle,” item #2175BNC, 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 will be 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division