CBP Ruling M87384 — The tariff classification of a Large Glow Candle Holder Assortment from China.

Tariff classification

Headings: 9505

Product description

You submitted samples of a Large Glow Candle Holder Assortment identified as item number 8965, which consists of a three-dimensional jack-o’-lantern and a three-dimensional skull that are made of 60% palm oil wax and 40% paraffin wax. The jack-o’-lantern measures approximately 4” in diameter and the skull measures approximately 5” in height x 3” in width x 4-1/2” in length. Both articles have hollow centers for the insertion of a tea light candle (not included). When a tealight candle is placed in this hollow center and lit, the light illuminates the jack-o’-lantern’s/skull’s face and a spice fragrance is emitted. Although referred to as a “candle holder”, these are not functional candleholders, but decorative wax articles that allow light to shine through from an inserted candle to illuminate the article’s face. The articles are intended for the home to help create a scary environment for the Halloween holiday. The assortment sample is being returned upon your request.

CBP rationale

The applicable subheading for the Large Glow Candle Holder Assortment (jack-o’-lantern and skull) identified as item number 8965 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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 M87384 October 24, 2006 CLA-2-95:RR:NC:SP:225 M87384 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun(World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a Large Glow Candle Holder Assortment from China. Dear Ms. Tsiavos: In your letter dated October 10, 2006, you requested a tariff classification ruling. You submitted samples of a Large Glow Candle Holder Assortment identified as item number 8965, which consists of a three-dimensional jack-o’-lantern and a three-dimensional skull that are made of 60% palm oil wax and 40% paraffin wax. The jack-o’-lantern measures approximately 4” in diameter and the skull measures approximately 5” in height x 3” in width x 4-1/2” in length. Both articles have hollow centers for the insertion of a tea light candle (not included). When a tealight candle is placed in this hollow center and lit, the light illuminates the jack-o’-lantern’s/skull’s face and a spice fragrance is emitted. Although referred to as a “candle holder”, these are not functional candleholders, but decorative wax articles that allow light to shine through from an inserted candle to illuminate the article’s face. The articles are intended for the home to help create a scary environment for the Halloween holiday. The assortment sample is being returned upon your request. The applicable subheading for the Large Glow Candle Holder Assortment (jack-o’-lantern and skull) identified as item number 8965 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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