The tariff classification of candle lamps from China.

N159435 April 15, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Leslie Zoe Cholula QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of candle lamps from China. Dear Ms. Cholula: In your letter dated April 6, 2011, you requested a tariff classification ruling. The merchandise under consideration is three candle lamps identified as the Plastic Santa Head w/Green JOY Wording (item number HY11-CAN-209), Plastic Moose Head w/Santa Hat and Red NOEL Wording (item number HY11-CAN-235) and the Plastic Snowman Head w/Silver SNOW Wording (item number HY11-CAN-236). Samples of all three were submitted with your ruling request and will be returned to you. These three candle lamps resemble traditional candlesticks with a taper candle mounted into a holder measuring approximately 9 inches in total height. The candles measure approximately 5½ inches tall and are constructed of plastic resembling a white taper candle with wax drippings on the sides. The top of the candle features an LED lamp simulating a candle flame which is powered by 2 “AAA” batteries concealed within the base. The base of each candle lamp resembles a candle holder in the shape of a snow ball measuring approximately 3 inches in diameter and is constructed of plastic. A single three position timer slide switch mounted in the base provides continuous light to the candle flame and base or automatic time on/off for intervals of 6 hours on and 18 hours off from the preprogrammed timer. The Santa Head is a three-dimensional figure of Santa’s face with a Santa hat and the letters “J” and “Y” on each side of the head. These letters are approximately 3 inches tall and are made of green plastic spelling out the word “JOY.” The Moose Head is a three-dimensional figure of a reindeer’s face with antlers, red nose and a Santa’s hat.  Red plastic letters “N” and “EL” are approximately 3 inches tall and are found on opposite sides of the reindeers head spelling out the word “NOEL.”  The Snowman Head is a three-dimensional figure of a snowman head with a black top hat.  Silver plastic letters “SN” and “W” are approximately 3 inches tall and are found on opposite sides of the snowman’s head spelling out the word “SNOW.” All three items are classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings. However, the Santa and Reindeer Heads are comprised of three-dimensional representations of symbols and motifs closely associated with Christmas, a specific holiday in the United States. Consideration was given to your suggested classification of subheading 9817.95.05, HTSUS, for all three items. This subheading 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.” From the samples and information you provided, the Santa and Reindeer Heads are decorated with three-dimensional representations of symbols or motifs clearly associated with Christmas, a recognized holiday in the United States. These two items are designed, marketed, advertised and sold during and in celebration of the Christmas holiday season. Therefore, the Santa and Reindeer Heads are eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The Snowman Head is not decorated with any festive motifs or a symbol clearly associated with Christmas and is not eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the Plastic Snowman Head w/Silver SNOW Wording (item number HY11-CAN-236) will be 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 percent ad valorem. The applicable subheading for the Plastic Santa Head w/Green JOY Wording (item number HY11-CAN-209) and the Plastic Moose Head w/Santa Hat and Red NOEL Wording (item number HY11-CAN-235) 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. 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