The tariff classification of a ceramic candleholder from China.

NY F84873 April 19, 2000 CLA-2-94:RR:NC:2:227 F84873 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Tara Thobe Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a ceramic candleholder from China. Dear Ms. Thobe: In your letter dated March 23, 2000, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a round-shaped ceramic candleholder, style number 22607, that measures approximately 1 inch in height with an open top diameter of 1 ¾ inches and features a ghost-like motif on its exterior. It is stated to be utilized for containing a tea light candle (not included). You suggest that this item may be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HS), which provides for festive, carnival or other entertainment articles…other, other. However, since this article serves the purpose of a functional candleholder, it must depict a recognized festive motif in a three-dimensional representation to be considered for classification under subheading 9505.90.6000, HTS. The applicable subheading for this ceramic candleholder 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