The tariff classification of candle holders from China.

N037316 September 19, 2008 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9817.95.05 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 20, 2008, you requested a tariff classification ruling. The merchandise under consideration is the Halloween Skull Candle Holder, Item Number A079FA02648, the Halloween Jack-o-Lantern Candle Holder Stakes, Item Numbers A079FA02609 and A079FA02610. The Halloween Skull Candle Holder, Item Number A079FA02648, is constructed of a combination of agglomerated stone and plastic resin in the form of three-dimensional human skulls measuring approximately 3¼ inches in height. A glass insert specifically fitted for a tealight candle with the standard diameter of 1½ inches is inserted into the top of each candle holder. The upper rim of the glass insert is flush with the top of the skulls leaving the candle flame at the very top of the holders providing light to the surrounding area. This candle holder is available in three assorted designs, each sold separately. The Halloween Jack-o-Lantern Candle Holder Stakes, Item Number A079FA02609, features glass candle holders in the form of a pumpkin jack-o-lantern measuring approximately 4? inches round. The jack-o-lantern is attached to the top of an iron stake measuring approximately 19 inches tall, which features a second iron wire protruding out and parallel to the stake providing a step for forcing the stake into the ground. The top of each jack-o-lantern features a socket specifically fitted for a tealight candle with the standard diameter of 1½ inches. This design positions the candle in such a way as to provide light to the surrounding area. This candle holder is available in five assorted designs, each sold separately. The five designs feature small assorted wire outlines welded to the stake resembling a cat icon, bat icon, ghost icon, witch icon and a spider icon. The Halloween Jack-o-Lantern Candle Holder Stake, Item Number A079FA02610, also features glass candle holders in the form of a pumpkin jack-o-lantern measuring approximately 3 inches in diameter and 4 inches tall. This jack-o-lantern is attached to the top of a single iron stake measuring approximately 20 inches tall. The top of this jack-o-lantern features a socket specifically fitted for a tealight candle with the standard diameter of 1½ inches. This design positions the candle in such a way as to provide light to the surrounding area. From the information you provided, the Halloween Candle Holders will be advertised, marketed, labeled and sold by your Halloween division during the Halloween season. The candle holders are classifiable under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-electrical lamps and lighting fittings. However, these items are in the form of three-dimensional representation of a symbol or motif clearly associated with Halloween. They are designed, marketed and sold during and in celebration of Halloween, which is a recognized holiday in the United States (see HQ H019363). Accordingly, the Halloween Candle Holders are eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the Halloween Skull Candle Holders, Item Number A079FA02648, and the Halloween Jack-o-Lantern Candle Holder Stakes, Item Numbers A079FA02609 and A079FA02610, will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: 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.” The general 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 Thomas Campanelli at (646) 733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division