The tariff classification of Halloween candleholders from China

Product description

The item is chiefly made of metal and resembles a four-sided structure with a slanted roof that bears the motif of star-shaped cutouts and perforated small apertures. Each side of the unit contains openings, which allow a small amount of light to seep through. These openings are found in and around a patterned cut-out design depicting a witch on a broom, a crescent-shaped moon and several stars. It is noted that one side is hinged and opens like a door, permitting one to insert a tea-light candle in the center of the unit. The entire structure is supported on a permanently affixed, four-footed base that incorporates a round metal band in its center for purposes of holding a tea-light candle. Attached to the rooftop is a loop-like metal handle for hanging purposes. It is stated that a similarly constructed item will also be imported that possesses the motif of a comical jack-o’-lantern. You have suggested classification of this merchandise within subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. It is believed that this is a typographical error in that the subject articles are clearly designed and intended for use on Halloween which falls under the category of “other, other” within 9505.90.6000. Furthermore, although referred to as a “lantern,” the item is not viewed by Customs as an article designed to emit light. Rather, it is believed that the candlelight merely illuminates the patterned silhouettes surrounding the product, thereby, reinforcing its decorative nature. As we have determined that the merchandise is not functional in its use, we need only be concerned that its motif is intrinsically related to the holiday for which it is marketed. Customs has previously recognized the symbols of a witch and jack-o’-lantern as being specifically associated with Halloween. Therefore, we find that the subject items wo

CBP rationale

a tea-light candle. Attached to the rooftop is a loop-like metal handle for hanging purposes. It is stated that a similarly constructed item will also be imported that possesses the motif of a comical jack-o’-lantern. You have suggested classification of this merchandise within subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. It is believed that this is a typographical error in that the subject articles are clearly designed and intended for use on Halloween which falls under the category of “other, other” within 9505.90.6000. Furthermore, although referred to as a “lantern,” the item is not viewed by Customs as an article designed to emit light. Rather, it is believed that the candlelight merely illuminates the patterned silhouettes surrounding the product, thereby, reinforcing its decorative nature. As we have determined that the merchandise is not functional in its use, we need only be concerned that its motif is intrinsically related to the holiday for which it is marketed. Customs has previously recognized the symbols of a witch and jack-o’-lantern as being specifically associated with Halloween. Therefore, we find that the subject items would fall in the class of merchandise known as festive articles. Your sample is being returned as requested. The applicable subheading for the “Halloween Lantern”, lot number 036-0929, 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.

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