CBP Ruling R04813 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

You have submitted illustrations depicting three designs of Christmas Stained Glass Candle Holders identified as assortment number A072MA00814. The candle holders are approximately 4.25” by 2” by 6” in height. The three assorted stained glass designs are (a) a decorated Christmas tree, (b) wrapped Christmas presents and (c) Christmas tree ornaments. A tea light candle (not included) is placed in a holder located behind the stained glass decoration. When lit, the candle illuminates the stained glass, thereby enhancing its decorative effect on the front. Your letter of inquiry states that these tea light candle holders are intended to be sold by retail store clients to their customers exclusively during the Christmas holiday season. The decorative articles, not the tea light candle holder in back of the product, imparts the essential character of this product. Although called candle holders, these are not functional articles.

CBP rationale

The applicable subheading for all of the above mentioned Christmas stained glass candle holders, assortment number A072MA00814, will be 9505.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of Glass.

Full text

NY R04813 September 14, 2006 CLA-2-95:RR:E:NC:SP:225 R04813 CATEGORY: Classification TARIFF NO. 9505.10.1000 Mr. Troy D. Crago Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of Christmas decorations from China. Dear Mr. Crago: In your letter dated September 1, 2006, you requested a classification ruling. You have submitted illustrations depicting three designs of Christmas Stained Glass Candle Holders identified as assortment number A072MA00814. The candle holders are approximately 4.25” by 2” by 6” in height. The three assorted stained glass designs are (a) a decorated Christmas tree, (b) wrapped Christmas presents and (c) Christmas tree ornaments. A tea light candle (not included) is placed in a holder located behind the stained glass decoration. When lit, the candle illuminates the stained glass, thereby enhancing its decorative effect on the front. Your letter of inquiry states that these tea light candle holders are intended to be sold by retail store clients to their customers exclusively during the Christmas holiday season. The decorative articles, not the tea light candle holder in back of the product, imparts the essential character of this product. Although called candle holders, these are not functional articles. The applicable subheading for all of the above mentioned Christmas stained glass candle holders, assortment number A072MA00814, will be 9505.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of Glass. 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/. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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