The tariff classification of an Easter candleholder with candles from China

NY E85722 September 2, 1999 CLA-2-95:RR:NC:SP:225 E85722 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Despina Keegan Serko & Simon, LLC One World Trade Center, Suite 3371 New York, N.Y. 10048 RE: The tariff classification of an Easter candleholder with candles from China Dear Ms. Keegan: In your letter dated August 9, 1999 you requested a tariff classification ruling on behalf of your client Russ Berrie and Company, Inc. The “Easter Rabbit Set”, item #14539, is made up of a ceramic rabbit figure and two small wax candles. The ceramic rabbit is white and stands 8” tall. He is depicted as wearing aqua colored overalls and a pastel purple bow tied around his neck. The rabbit’s arms are raised above the shoulders and he holds, in each hand, a cracked eggshell half. The cracked eggshells are pink with yellow dots and are hollow to accommodate an egg shaped wax candle. Included with the rabbit, are two pink candles, 1 ¾” in height, molded in the shape of an egg. According to your letter, the rabbit and candles will be imported packaged together as a set for retail sale. Your sample is being returned as requested. Classification is based upon the General Rules of Interpretation. The “Easter Rabbit Set,” is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” This office finds the essential character of the subject article to be imparted by the ceramic rabbit. You have suggested that the submitted item should be classified as a festive article of Chapter 95. Based on the court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, we have accepted certain articles that are representations of accepted symbols for a recognized holiday. A range of factors are considered in determining when an article qualifies for the festive provision. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole: 1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal; 2. Functions primarily as a decoration or functional item used in celebration of, and for entertainment on, a holiday; and 3. Is associated with or used on a particular holiday. Additionally, we must consider the general physical characteristics of the article, the expectation of the ultimate purchaser, the channels of trade, the environment of sale (accompanying accessories, manner of advertisement and display), the use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use. The instant product appears to satisfy all three criteria. It has been established that decorated eggs are an accepted symbol of Easter, a recognized holiday. The decorated eggshells, held by the rabbit, relate the article’s use with the festive occasion of Easter. In addition, this office is satisfied with your affirmation that the item is marketed and sold in association with the claimed holiday. Based upon these findings, it our opinion that the “Easter Rabbit Set” is classifiable as a festive article in Chapter 95. The applicable subheading for the “Easter Rabbit Set”, item #14539, 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. The Department of Commerce (DOC) has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In addition, the DOC has determined that candles molded in the form of certain identifiable objects, such as an animal or a number, and novelty candles designed solely for use in connection with a holiday or special event are not within the scope of the antidumping duty order. In our opinion, the submitted samples are not within the scope of the antidumping duty order on petroleum-wax candles from China. 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division