The tariff classification of a candle holder from China

N305624 September 3, 2019 CLA-2-94:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9903.88.03; 9817.95.05 Soolin Shu Pan Asian Creations LimitedUnit No. 182, 1/F., Peninsula CentreNo. 67 Mody RoadKowloon, Hong Kong China RE: The tariff classification of a candle holder from China Dear Ms. Shu: In your letter dated August 5, 2019, you requested a tariff classification. Descriptive literature and pictures were submitted with your request. The subject merchandise is a candle holder identified as the 8'' Halloween Hyde's Lair Candle Holder Décor Item# 2034-09091. The item is constructed of polyresin in the shape of a dagger with a tapered base. A snake is wrapped around the dagger and a skull head is affixed on top. There is an indentation in the skull head for stabilizing a candle stick. The item measures approximately 3.9 inches in length by 3.9 inches in width by 8.2 inches in height. The 8'' Halloween Hyde's Lair Candle Holder Décor 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, the skull in the item is a recognized festive motif for Halloween. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the candle 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. Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS.  For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03. Products of China classified under subheading 9405.50.4000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9405.50.4000, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. Please note that the additional duties imposed by headings 9903.88.01, 9903.88.02, 9903.88.03, and 9903.88.04 do not apply to goods for which entry is properly claimed under a provision of chapter 98 of the HTSUS, except for goods entered under headings 9802.00.40, 9802.00.50, 9802.00.60, and 9802.00.80. For headings 9802.00.40, 9802.00.50, and 9802.00.60, the additional duties apply to the value of repairs, alterations, or processing performed abroad, as described in the applicable heading. For heading 9802.00.80, the additional duties apply to the value of the article less the cost or value of such products of the United States, as described in heading 9802.00.80. 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 the World Wide Web at 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 Michael Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division