The tariff classification of candle holders from China.

N035695 August 27, 2008 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of candle holders from China. Dear Mr. Crago: In your letter dated August 18, 2008, you requested a tariff classification ruling. The merchandise under consideration is the Halloween Candle Holders (A079FA02442). The Halloween Candle Holders consists of four clear glass cups specifically fitted for a tealight candle with a standard diameter of 1½ inches. The glass cups sit on top of bases, providing unobstructed light completely around the article. The overall height of each candle holder is 2 inches. The four assorted bases are composed of a combination of agglomerated stone and plastic resin, resembling images of the Frankenstein monster, a witch, a skeleton and a ghost, all recognizable symbols commonly associated with Halloween. From the information you provided, the Halloween Candle Holders will be advertised, marketed, labeled and sold during the Halloween season. Classification under subheading 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS) was considered, which grants duty free treatment for articles classifiable in subheading 9405.50, HTSUS, (non-electrical lamps and lighting fittings) meeting the description of utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, with regard to certain merchandise wherein the three-dimensional representation does not form the functional portion of the merchandise, such as the glass cup candle holders, the merchandise is not classifiable under subheading 9817.95.05, HTSUS. The applicable subheading for the Halloween Candle Holders (A079FA02442) will be 9405.50.4000, HTSUS, which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 percent ad valorem. 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 Thomas Campanelli at (646) 733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division