The tariff classification of tealight candles, decorative ceramic articles, and candleholders from China.

N125135 October 18, 2010 CLA-2-69:OT:RR:NC:N4:428 CATEGORY: Classification TARIFF NO.: 3406.00.0000; 6913.90.5000; 9405.50.4000; 9817.95.05 Ms. Jane Johnson Laufer Group International, Ltd. 7007 NE Parvin Road Kansas City, MO 64117 RE: The tariff classification of tealight candles, decorative ceramic articles, and candleholders from China. Dear Ms. Johnson: In your letter dated September 21, 2010, on behalf of Langley/Empire Candle, you requested a tariff classification ruling. You have submitted two samples with your request. The first sample is identified as Santa Tealight Set. The item consists of two tealight candles, a decorative ceramic Santa figurine, and a ceramic Santa Head candle holder. The Santa figurine measures approximately 7 inches in height and features a motif of star-shaped cutouts and a small hole on top for ventilation. The item has a 2½ inch opening in the back to accommodate a tealight candle. Although this product can accommodate a candle, the illumination of the candle when lit only serves to enhance the decorative ceramic article. The Santa Head candle holder is a three-dimensional figure which measures approximately 3 inches in height by 3 inches in diameter. It features a circular-shaped receptacle in the top center measuring approximately 2 inches in diameter and ½ inch deep, which is specifically fitted for holding a tealight candle in a position that provides light to the surrounding area. The bottom of the candle holder is flat for placement onto any flat surface. The items are packaged together for retail sale in a green display box and wrapped in a red ribbon, with “Holiday Time” printed on the box. The second sample is identified as Snowman Tealight Set. The item consists of two tealight candles, a decorative ceramic Snowman figurine, and a ceramic Snowman Head candle holder. The Snowman figurine measures approximately 7 inches in height and features a motif of star-shaped cutouts and a small hole on top for ventilation. It is depicted wearing a derby-style hat and a red scarf. The item has a 2½ inch opening in the back to accommodate a tealight candle. Although this product can accommodate a candle, the illumination of the candle when lit only serves to enhance the decorative ceramic article. The Snowman Head candle holder measures approximately 3 inches in height by 3 inches in diameter. It features a circular-shaped receptacle in the top center measuring approximately 2 inches in diameter and ½ inch deep, which is specifically fitted for holding a tealight candle in a position that provides light to the surrounding area. The bottom of the candle holder is flat for placement onto any flat surface. The items are packaged together for retail sale in a green display box and wrapped in a red ribbon, with “Holiday Time” printed on the box. Your samples are being returned as requested. You state that both items are marketed and sold in the stores during the Christmas season, and it is the importer’s opinion that they should be classified under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical jokes; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.”  Regarding the Snowman Tealight Set, the generic snowman is a symbol of winter that is not a recognized festive motif for the Christmas holiday and cannot be classified as festive under Heading 9505, HTSUS. Regarding the Santa Tealight Set, although Santa Claus is a recognized symbol of Christmas, articles that have a utilitarian function are excluded from classification as festive under Heading 9505, HTSUS, per Explanatory Note (A) to Heading 9505, HTSUS, and Note 1(v) to Chapter 95, HTSUS. Therefore, since the ceramic Santa Head candle holder is a fully functional candle holder, and the ceramic Santa figurine, although primarily decorative, has the utilitarian function of housing and burning tealight candles, they are excluded from classification as festive under Heading 9505, HTSUS. Although sold as sets, the above described items are not considered sets for tariff purposes because they do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately in its own appropriate subheading.  The applicable subheading for the tealight candles will be 3406.00.0000, HTSUS, which provides for “Candles, tapers and the like.” The rate of duty will be Free. The applicable subheading for the decorative ceramic Santa figurine and the decorative ceramic Snowman figurine will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6 percent ad valorem. The applicable subheading for the Snowman Head candle holder will be 9405.50.4000, HTSUS, which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings…: Other: Other.” The rate of duty will be 6 percent ad valorem. The Santa Head candle holder is classifiable under subheading 9405.50.4000, HTSUS, which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” However, this item is comprised of a three-dimensional representation of a symbol closely associated with Christmas, a specific holiday in the United States. From the information you provided, the candle holder is designed, marketed, advertised and sold during and in celebration of the Christmas holiday season. Therefore it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the Santa Head candle holder 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 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/. 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 St. and Constitution Ave. NW, Washington, DC 20230, by phone (202) 482-3148, or website www.IA.ITA.DOC.GOV (click on “Import Administration Home Page” - click on “Decisions and Data” - click on “Scope Rulings: Candles from the PRC”). 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 Sharon Chung at (646) 733-3028. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division