The tariff classification of candle holders from China.

N036304 September 10, 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 21, 2008, you requested a tariff classification ruling. The merchandise under consideration is the Halloween Candle Holder, Item Number A079FA02507. This product consists of three assorted pumpkin shape bases with a glass insert cemented in the top, which is specifically fitted for a tealight candle with a standard diameter of 1½ inches. This design leaves the flame of the candle fully exposed, providing unobstructed light completely around the article. The candle holders are composed of a combination of agglomerated stone and plastic resin measuring approximately 3¼ inches in diameter at its widest point and 3½ high. Each candle holder is printed with different graphics featuring a witch, a haunted house and a skull. From the information you provided, these candle holders will be sold, advertised and marketed by your Halloween Division for household use during the holiday. 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, the printing on this merchandise is not a three-dimensional representation of a symbol or motif. Therefore, this merchandise is not classifiable under subheading 9817.95.05, HTSUS. The applicable subheading for the Halloween Candle Holders, Item Number A079FA02507 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