The tariff classification of a Halloween decoration from China

NY G89126 May 8, 2001 CLA-2-95:RR:NC:SP:225 G89126 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Katherine Kohmann Limited Logistics Services 7 Limited Parkway Reynoldsburg, Ohio 43068 RE: The tariff classification of a Halloween decoration from China Dear Ms. Kohmann: In your letter dated April 2, 2001, received in this office on April 10, 2001, you requested a tariff classification ruling on behalf of Bath and Body Works, Inc. A sample of the “Halloween Candle Lampshade”, style #40720, was submitted with your inquiry. The article is made of 100% dolomite and is said to serve as a shade for a filled candle. The shade has cutout silhouettes of bats portrayed as flying within a raised scenic impression. The scene depicted surrounds the shade and includes a haunted house, bare trees, ghosts, jack-o-lanterns and black cats. The ceramic shade is highly decorative and would serve little function when placed over a burning candle. Light would only seep through the bat cutouts and the top opening. According to your letter, the product will be marketed for Halloween. When items are traditionally used in celebration of, and for entertainment on, a given holiday, they may qualify as a festive article, provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The “Halloween Candle Lampshade” is primarily decorative in its use and is said to be marketed and sold for Halloween. In addition, the article contains a variety of symbols that are clearly associated with Halloween. Therefore, this office concludes that the requirements for the festive article provision have been satisfied. Your sample is being returned as requested. The applicable subheading for the “Halloween Candle Lampshade”, style #40720, 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 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division