H81431 H8 Ruling Active

The tariff classification of Halloween candleholders from China

Issued June 19, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The products measure approximately 5” (H) X 4 ½” (W) X 3” (D). The standing figures are made of metal iron with a round tealight candleholder in the center of each. There are four styles, which represent a spider, witch, bat and jack-o-lantern. Each figure has marble eyes that reflect the candlelight. The articles are three dimensional in appearance and are sold in conjunction with the celebration of Halloween. This letter assumes that the items are not made of precious metal or metal clad with precious metal. Additionally, the candleholders are fashioned to depict symbols that are closely identified with Halloween. In light of their construction, marketing, and close association with the holiday, this office finds that the goods will qualify for the festive article provision.

CBP rationale

The applicable subheading for style 12244-1235, 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 H81431 June 19, 2001 CLA-2-95:RR:NC:SP:225 H81431 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Kris Spurbeck Target Corporation 1000 Nicollet Mall TPN-09X Minneapolis, Minnesota 55403 RE: The tariff classification of Halloween candleholders from China Dear Sir or Madam: In your letter dated May 23, 2001, received in this office on May 30, 2001, you requested a tariff classification ruling. The samples submitted are decorative Halloween candleholders identified as style 12244-1235. The products measure approximately 5” (H) X 4 ½” (W) X 3” (D). The standing figures are made of metal iron with a round tealight candleholder in the center of each. There are four styles, which represent a spider, witch, bat and jack-o-lantern. Each figure has marble eyes that reflect the candlelight. The articles are three dimensional in appearance and are sold in conjunction with the celebration of Halloween. This letter assumes that the items are not made of precious metal or metal clad with precious metal. Additionally, the candleholders are fashioned to depict symbols that are closely identified with Halloween. In light of their construction, marketing, and close association with the holiday, this office finds that the goods will qualify for the festive article provision. The applicable subheading for style 12244-1235, 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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