The tariff classification of a candleholder from China.

N095285 March 11, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000, 9817.95.05 Ms. Colleen B. McFall Jo-Ann Stores Inc. 5555 Darrow Road Hudson, OH 44236 RE: The tariff classification of a candleholder from China. Dear Ms. McFall: In your letter dated February 19, 2010, you requested a tariff classification ruling. The merchandise under consideration is the Halloween Metal/Glass Votive Holder, article number TXBV024. A sample of the item was submitted with your ruling request and will be returned to you. The Halloween Metal/Glass Votive Holder is made of iron and glass, and measures approximately 10 inches high by 7 ½ inches wide at its widest points. It is comprised of a cylindrical iron base measuring approximately 3 ¾ inches in diameter, from which rises an iron stem designed to resemble a section of spiderweb, decorated with scrollwork. Two orange teardrop-shaped beads threaded with metal rings dangle from the scrolls. The stem supports a bowl-shaped container designed to resemble a three-dimensional spiderweb, also decorated with scrollwork. Two metal spider-shaped cut-outs hanging from short chains dangle from the scrolls. Contained within the bowl is a removable insert comprised of translucent orange glass, specifically fitted for a votive candle. The Halloween Metal/Glass Votive Holder is classifiable under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings...: Non-electrical lamps and lighting fittings: Other: Other.” However, this item is in the form of a three-dimensional spiderweb, and is decorated with hanging spiders. Both of these symbols are closely associated with Halloween, a specific holiday in the United States. From the information you provided, this item will be advertised, marketed, and sold for and during the Halloween season. Therefore, it is eligible for duty-free treatment in subheading 9817.95.05, HTSUS. The applicable subheading for the Halloween Metal/Glass Votive Holder, article number TXBV024, will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…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