The tariff classification of candle centerpieces from China.

N067456 July 14, 2009 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9817.95.05 Mr. Mark S. Davies L G Sourcing, Inc./Lowe’s 1000 Lowe’s Blvd. Mooresville, NC 28117 RE: The tariff classification of candle centerpieces from China. Dear Mr. Davies: In your letter dated June 30, 2009, you requested a tariff classification ruling. The merchandise under consideration consists of five centerpieces. Samples of all items were submitted with your ruling request and will be returned to you. Item number 144280 consists of two styles of centerpieces, the Poinsettia centerpiece and Apple centerpiece. Both centerpieces are constructed of a flat steel base with metal wire scrollwork rising upwards approximately 9 inches. These centerpieces measure approximately 22 inches in length and 12 inches wide at the center. The Poinsettia and Apple centerpieces are similar in design and are decorated with artificial foliage including natural pinecones, artificial evergreens, pine needles, berry clusters, holly leaves, red berries and apples. The metal scrollwork supports three cylindrical metal receptacles that measure approximately 2 inches in diameter and ½ inch deep. Within each receptacle is a clear cylindrical glass candle holder measuring approximately 2½ inches tall with an inside diameter of 1½ inches, specifically designed for a votive or tealight style candle. The three glass candle holders stand above the foliage with the center holder standing approximately 9 inches high, and one equally spaced on each side of the center, standing approximately 7 inches high. In your ruling request, you state that the two centerpieces will include tealight candles. Item number 141855 consists of two styles of centerpieces, the Red Poinsettia centerpiece and Gold Poinsettia centerpiece. Both centerpieces consists of metal snow sleighs filled with artificial foliage including red or gold poinsettia flowers, red berry clusters, gold ball ornaments, fern leaves, evergreens, pine sprigs and natural pine cones. These centerpieces measure approximately 17 inches in length by 6 inches wide and approximately 12 inches high. Three metal wires rise above the sleigh supporting round wire frames holding clear cylindrical glass candle holders measuring approximately 2 inches tall with a diameter of 1½ inches, specifically designed for a tealight style candle. From the information you provided, tealight candles will be included with both centerpieces. Item number 84698 is the Fruits & Greenery centerpiece. This centerpiece consists of a metal wire frame with three metal wires rising upwards supporting three cylindrical metal receptacles that measure approximately 4 inches in diameter and ¾ inch deep, and are specifically designed for holding and stabilizing a pillar style candle. This centerpiece is decorated with artificial pine foliage, holly leaves with red berries, pine sprigs, gold and red painted fruit. The three candle holders stand above the foliage with the center holder standing approximately 7 inches tall, and one equally spaced on each side of the center, standing approximately 5 inches tall. This centerpiece measures approximately 24 inches in length and is 12 inches wide at its center. The five centerpieces are classifiable under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-electric lamps and lighting fittings. However, these items are comprised of three-dimensional representations of foliage closely associated with Christmas, a specific holiday in the United States. From the information you provided, all items will be advertised, marketed, sold for the Christmas season and displayed in the Trim-A-Tree section of your stores. Therefore they are eligible for duty-free treatment in subheading 9817.95.05, HTSUS. The applicable subheading for the five holiday centerpieces covered under item numbers 144280, 141855 and 84698, 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. Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue NW, Washington, DC 20230, or phone (202) 482-0162. 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