The tariff classification of a ceramic jack-o-lantern candleholder from China

NY A82484 May 3, 1996 CLA-2-95:RR:NC:FC: 225 A82484 CATEGORY: Classification TARIFF NO.: 9505.90.6090 Mr. Michael Rosbach Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a ceramic jack-o-lantern candleholder from China Dear Mr. Rosbach: In your letter dated April 4, 1996, received in this office on April 11, 1996, you requested a tariff classification ruling. A sample of the "Ceramic Pumpkin Votive Candle", item #94562, was submitted with your inquiry. The article measures approximately 3 inches in height and 3 1/4 inches in length. It has the shape and color of a pumpkin. A jack-o-lantern type face is formed by the cut out eyes, nose and painted on mouth. Inside the item is a paraffin wax candle that may be lit to illuminate the face of the jack-o-lantern. Classification of the subject merchandise rests on its apparent satisfaction of the guidelines set for festive articles. In general, merchandise is classifiable in heading 9505, HTSUSA, as a festive article when the article, as a whole: 1. is of non-durable material or, generally, is not purchased because of its extreme worth, or intrinsic value (e.g., paper, cardboard, metal foil, glass fiber, plastic, wood); 2. functions primarily as a decoration (e.g., its primary function is not utilitarian); and 3. is traditionally associated or used with a particular festival (e.g., stockings and tree ornaments for Christmas, decorative eggs for Easter). An article's satisfaction of these three criteria is indicative of classification as a festive article. The motif of an article is not dispositive of its classification and, consequently, does not transform an item into a festive article. Customs has classified jack-o-lanterns, which are of a pumpkin shape or form and are capable of illumination, as traditional Halloween articles. Accordingly, the described item will be classified in the festive provision. The applicable subheading for the "Ceramic Pumpkin Votive Candle", item #94562, will be 9505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: other: other: other. The rate of duty will be free. 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 J. Wong at 212-466-5538. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division