The tariff classification of a candle holder from China.

N106023 May 28, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000, 9817.95.05 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Rd. Philadelphia, PA 19111 RE: The tariff classification of a candle holder from China. Dear Mr. Stinson: In your letter dated May 13, 2010, you requested a tariff classification ruling. The merchandise under consideration is the XHD T-Lite Holder Ornament. The XHD T-Lite Holder is in the form of a traditional round hanging Christmas ball ornament made of thin colored glass with a glitter design and a small metal wire spring loop typical to such ornaments for hanging onto a Christmas tree. Unlike traditional round ornaments, this ornament features a socket specifically fitted for a tealight candle measuring approximately ? of an inch deep on one side of the ball and a flat base on the opposite side for placing the ornament onto any flat surface. This design feature allows the candle flame to be situated at the very top of the holder providing light to the surrounding area. The XHT T-Lite Holder Ornament is available in four colors (i.e. silver, green, red and gold). A sample of the candle holder was submitted with your ruling request and will be returned to you. The XHD T-Lite Holder Ornament 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 motif closely associated with Christmas, a specific holiday in the United States. From the information you provided, this item will be advertised, marketed, and sold for and during the Christmas holiday season. Therefore, it is eligible for duty-free treatment in subheading 9817.95.05, HTSUS. The applicable subheading for the XHD T-Lite Holder Ornament, item number 9009668, 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