The tariff classification of a "Nativity Scene Wooden Windmill Candle Holder" (item number A072MA02730) from China

N020837 December 14, 2007 CLA-2-95:OT:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.3000 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale FL 33301 RE: The tariff classification of a “Nativity Scene Wooden Windmill Candle Holder” (item number A072MA02730) from China Dear Mr. Crago: In your letter dated December 12, 2007, you requested a tariff classification ruling. The “Nativity Scene Wooden Windmill Candle Holder” (item number A072MA02730) measures approximately 11” in height x 9” in width x 9” in length. When the four inch candles, which are not included, are placed in the four holders at the bottom of this item, the heat generated from the candles rotates the wooden windmill above, which in turn rotates the Nativity Scene just below the windmill. The item comes in two designs, one in brown natural finish and the other in a red finish, each with a Nativity Scene. Although referred to as a “candle holder”, the “Nativity Scene Wooden Windmill Candle Holder” (item number A072MA02730) is not a functional candle holder that provides significant illumination. The candles only serve to power the wooden windmill to rotate the Nativity Scene below it. The item is purely decorative, not functional, and will be used to decorate the home during the Christmas holiday. The applicable subheading for the Christmas Wooden Windmill Candle Holder (item number A072MA02730) will be 9505.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive…Articles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof.” 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division