CBP Ruling H80437 — The tariff classification of holiday candleholders from China

Tariff classification

Headings: 9505

Product description

The candleholders under consideration, a black cat and black spider, are part of an assortment identified as #115080. According to your letter, both styles will be marketed for Halloween. The candleholders are ceramic and three dimensional in form. They are designed to accommodate a tea light candle and contain numerous cut out shapes that allow light to shine through. The black cat features cutout star shapes, while the black spider contains cutout moon shapes around his body. This office notes that the above style candleholders serve primarily as decorations due to the minimal amount of light emitted through the small cutout shapes on the figures. In addition, the articles are constructed, in three-dimensional form, portraying symbols directly related to Halloween, i.e., the black cat and black spider. In light of these facts, and your affirmation that the goods are marketed and sold in association with Halloween, we find that the merchandise qualifies as festive for tariff purposes. Your samples are being returned as requested.

CBP rationale

The applicable subheading for the black cat and black spider candleholders, #115080, 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.

Full text

NY H80437 May 30, 2001 CLA-2-95:RR:NC:SP:225 H80437 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Donna M. Dion CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of holiday candleholders from China Dear Ms. Dion: In your letter dated April 27, 2001, received in this office on May 1, 2001, you requested a tariff classification ruling. The candleholders under consideration, a black cat and black spider, are part of an assortment identified as #115080. According to your letter, both styles will be marketed for Halloween. The candleholders are ceramic and three dimensional in form. They are designed to accommodate a tea light candle and contain numerous cut out shapes that allow light to shine through. The black cat features cutout star shapes, while the black spider contains cutout moon shapes around his body. This office notes that the above style candleholders serve primarily as decorations due to the minimal amount of light emitted through the small cutout shapes on the figures. In addition, the articles are constructed, in three-dimensional form, portraying symbols directly related to Halloween, i.e., the black cat and black spider. In light of these facts, and your affirmation that the goods are marketed and sold in association with Halloween, we find that the merchandise qualifies as festive for tariff purposes. Your samples are being returned as requested. The applicable subheading for the black cat and black spider candleholders, #115080, 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

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