The tariff classification of a Candle Pumpkin Lampmade in China.

PD E82750 June 16, 1999 CLA-2-95: D13 E82750 CATEGORY: Classification TARIFF NO.: 9505.90.0060 Ms. Julie Decker, Import Manager Paul Harris Stores, Inc. 6003 Guion Road Indianapolis, In 46254 RE: The tariff classification of a Candle Pumpkin Lampmade in China. Dear Ms. Decker: In a letter dated May 20, 1999 you requested a tariff classification ruling. A sample of the product was provided. The sample, a Candle Pumpkin Lampstyle LP10014 is a round, orange glass pumpkin approximately 3.5 inches in diameter. A metal frame/candle holder screws onto the top of the pumpkin and a separate glass lamp shade sits on top of the metal candleholder. The total height with the lampshade is approximately 7 inches. The metal candleholder is approximately 1.5 inches in diameter with a small hole in the center presumably to capture melting wax from a candle. The candleholder is only capable of holing small votive type candles or tea light candles. Formed into the glass pumpkin and painted with black sparkle paint are eyes, a nose and a mouth giving the pumpkin a face. Candleholders are usually classified in Chapter 94. However, as a result of the court case of Midwest of Cannon Falls vs. U.S. 96-1271, -1279, certain articles, classified elsewhere in the tariff, may now fall within the scope of Heading 9505. A range of factors will be considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The "Glass Candle Pumpkin Lamp" serves as both a decoration and as a utilitarian item. In the case of a utilitarian article, the court has accepted only three dimensional, full-bodied representations of accepted symbols of a recognized holiday. A list of accepted motifs or symbols for various holidays may be found in the Informed Compliance Handbook on the Classification of Festive Articles, dated November 1997. It has been established that jack-o-lanterns are an accepted symbol of Halloween, a recognized holiday. Therefore, we find the instant product satisfies all requirements to qualify as a festive article within Chapter 95. The applicable subheading for the Candle Pumpkin Lamp style LP10014 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 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. Sincerely, Jeffrey R. Walgreen Port Director Portland, Maine