Ceramic Halloween candle holders

HQ 085343 December 7, 1989 CLA-2 CO:R:C:G 085343 JLJ CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Brenda A. Jacobs Sharretts, Paley, Carter & Blauveldt 1707 L Street, N.W. Washington, D.C. 20036 RE: Ceramic Halloween candle holders Dear Ms. Jacobs: You requested tariff classifications under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for two decorative ceramic candle holders imported from Taiwan. You submitted samples of each along with your request. FACTS: The Halloween Candle Holder (No. 32-61-69) is a decorative ceramic candle holder shaped like a pumpkin. It is painted orange, with a green stem on top. The bottom of the pumpkin is open, to accommodate the placement of a candle. Another small opening at the stem area allows candle smoke to escape. Holes representing eyes, a nose and a mouth give the candle holder a face, like a jack-o-lantern. The Halloween Candle Holder is a ceramic representation of a traditional Halloween pumpkin carved with a face. The Luminaria (No. 32-61-23) is rectangular in shape. It is a decorative ceramic candle holder which is orange in color, shaped somewhat like a paper bag, and has holes representing eyes, a nose and a mouth. Tiny black lines accent the eyes. The Luminaria has a large opening in the back to accommodate a candle placed in the base of the ceramic. The top of the Luminaria is open. -2- ISSUE: Are these two ceramic pumpkin holders classified as festive articles in Heading 9505, HTSUSA? LAW AND ANALYSIS: The instant candle holders are orange and have faces cut in them resembling those of jack-o-lanterns. The Explanatory Notes for Heading 9505, HTSUSA, states as follows: This heading covers: (A) Festive, carnival or other entertainment articles....They include: (1) Decorations such as festoons, garlands, Chinese lanterns, etc....Cakes and other decorations (e.g., animals, flags) which are traditionally associated with a particular festival are also classified here. Inasmuch as the orange color and the jack-o-lantern face on each candle holder specifically identifies it with Halloween, which is a particular festival, each is classified in Heading 9505 as a festive article. (We note that each would be excluded from classification as a decorative ceramic article in Heading 6913 by virtue of Chapter Note 2(ij) of Chapter 69, which states "This chapter does not cover...articles of chapter 95....") HOLDING: Both the Halloween Candle Holder and the Luminaria are classified under the provision for festive, carvival or other entertainment articles: other: other, in subheading 9505.90.6000, HTSUSA, dutiable at the rate of 3.1 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6 cc: Area Dir., N.Y. Seaport (NIS-225 and NIS-227) phensley library 085343JLJ