The tariff classification of a glass candle holder from China.

N221079 June 22, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9817.95.05 Ms. Loraine Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a glass candle holder from China. Dear Ms. Aldinger: In your letter dated June 6, 2012, you requested a tariff classification ruling on behalf of your client, RITE AID Corporation. Under consideration is the Glass Design Taper Holder, Item Number 9017112. A sample was submitted with your ruling request. The sample is identified as a candle lamp constructed of glass measuring approximately 8 inches in height. It consists of a tapered base measuring approximately 3½ inches in diameter with a decorative middle section in the form of a three-dimensional snowman playing a cello. On top of the snowman’s high hat is a cylindrical glass receptacle specifically designed for a standard taper style candle stick providing illumination to the surrounding area. The tapered base enables the candle lamp to be placed onto any flat surface.  It is imported for RITE AID Corporation’s Christmas season program. You also requested a tariff classification ruling for another model (“Santa”) in your ruling request. Based on the information that you have provided, the Santa model is identical to the Glass Design Taper Holder, Item Number 9017112 in all aspects except that the middle section is in the form of a three-dimensional Santa Claus. The applicable subheading for the Glass Design Taper Holder, Item Number 9017112, will be 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.” The general rate of duty will be 6 percent ad valorem. The Santa model 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 a three-dimensional Santa Claus, a symbol that is closely associated with Christmas, a specific holiday in the United States. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the Santa model 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, Thomas J. Russo Director National Commodity Specialist Division