Ceramic Halloween Votive Lantern

HQ 087153 August 23, 1990 CLA-2 CO:R:C:G 087153 SLR CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lori Aldinger Import Coordinator Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: Ceramic Halloween Votive Lantern Dear Ms. Aldinger: This ruling is in response to your letter of April 18, 1990, requesting the proper classification of a ceramic Halloween votive lantern under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted for our examination. FACTS: The submitted sample, item 90356, is a 5-1/2 inch tall votive lantern. This item is available in three styles. All start with a bright orange ceramic pumpkin with the classic cut outs for eyes, nose, and mouth. Draped over the top of the pumpkin is either a witch, a skeleton, or a goblin. There is an opening in the back to accommodate the placement of a candle. The retail packaged item does not include a candle, however. ISSUE: Whether the Halloween votive lantern is a festive article classifiable in Heading 9505, HTSUSA. LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. -2- Heading 9505, HTSUSA, provides, in pertinent part, for "[f]estive, carnival, or other entertainment articles." The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the headings. The Explanatory Note to Heading 9505 indicates that the heading covers: (A) Festive, carnival or other entertainment articles which in view of their intended use are generally made of non-durable material. They include: (1) Decorations such as festoons, garlands, Chinese lanterns, etc., as well as various decorative articles made of paper, metal foil, glass fibre, etc., for Christmas trees (e.g., tinsel, stars, icicles), artificial snow, coloured balls, bells, lanterns, etc. Cake and other decorations (e.g., animals, flags) which are traditionally associated with a particular festival are also classified here. * * * For the most part, the items described above which fall under Heading 9505, HTSUSA, tend to have no other function than decoration. Here, the subject votive candle holder is decorative; it cannot be considered a functional item since the purpose of the candle is to illuminate the holder and cause the pumpkin's "face" to be seen, not to provide overall lighting for better vision. In essence, item 90356 is nothing more than a ceramic rendition of the traditional Halloween jack-o'-lantern. Accordingly, the subject article is classifiable as a festive article in Heading 9505, HTSUSA. HOLDING: Assuming that the votive lantern is valued at more than five cents per unit, item 90356 is classifiable in subheading 9505.90.6000, HTSUSA, the provision for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other, other. The applicable rate of duty is 3.1 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division