The tariff classification of Candle Rings from China.

N065847 June 25, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Mary Ackerland-Bell Walgreen Co. 304 Wilmot Road MS #3291 Deerfield, IL 60015 RE: The tariff classification of Candle Rings from China. Dear Ms. Ackerland-Bell: In your letter dated June 18, 2009 you requested a tariff classification ruling. You have submitted two samples of decorative candle rings identified as assortment number 827413, “Candle Rings Taper 1” PPR”. They are made to slip around the base of a taper candle, providing decoration during the Christmas holiday season. The first style of assortment number 827413 features artificial pine needles, holly leaves, a glitter covered pinecone, silver berries, and a silver polyester flower attached to a plastic ring. The second style of assortment number 827413 features artificial pine needles, holly leaves, a pinecone, a frosted red berry and a red velvet bow trimmed with gold thread, attached to a plastic ring. The applicable subheading for the Candle Rings will be 9505.10.2500, 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: Christmas ornaments: 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division