The tariff classification of candle holders from China

N250649 March 18, 2014 CLA-2-94:OT:RR:NC:N3:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9817.95.05 Ms. Lynn Schab Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of candle holders from China Dear Ms. Schab: In your letter dated February 17, 2014, you requested a tariff classification ruling. The items under consideration are referred to as the “Tombstone Tea Light Holders”, Liss Item Number 9033052. Representative samples were submitted with your request and will be returned to you. The “Tombstone Tea Light Holders”, Liss Item Number 9033052 are non-electric lamps constructed of cement. The three tea light candle holders are identical in construction except for their decorative images and the words inscribed on the tombstones. They are shaped as standing tombstones, measuring approximately 5 inches tall by 0.5 inch thick. The front of the items feature a circular base designed to hold a tea light size candle. The tombstones are raised from the end/back of the base. The items are designed to hold a tea light size candles that will provide illumination to the surrounding area. The tombstones are decorated with raised images of human skulls, bones or a scary bat and they are inscribed with the words “REST IN PIECES”, “RIP” or “HERE LIES”. The Tea Light Holders are 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, the candle holders are decorated with three-dimensional symbols that are closely associated with Halloween, a specific holiday in the United States. Therefore, they are eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the Tea Light Holders, Liss Item Number 9033052, 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 Hope Abada at (646) 733-3016. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division