The tariff classification of Halloween candleholders from China

NY F85079 April 25, 2000 CLA-2-95:RR:NC:SP:225 F85079 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mrs. Jean Fair Robert Alan Candle Company 14501 Townsend Road Philadelphia, PA 19154 RE: The tariff classification of Halloween candleholders from China Dear Mrs. Fair: In your letter dated March 29, 2000 you requested a tariff classification ruling. Three samples of candleholders were submitted, along with your catalog, for our examin-ation. The first article is identified as “Wood Character Tealite Holders” item #82013. The submitted sample is one of two styles made of wood. The item depicts the figure of a ghost standing on a wooden base behind a headstone and black cat figure. The ghost holds a bone in one hand and stands beside a raised wooden cauldron labeled “Spooky Brew.” The cauldron is designed to accommodate a tealite candle. The other style in this series is pictured in your catalog and resembles the figure of a witch standing next to a cauldron that holds a tealite candle. Both items are designed to hold a tealite candle but are viewed primarily to serve as decorations for Halloween. The second item #82016 is a metal wire configuration designed to resemble a jack-o-lantern. Identified as a “Wire Scrunchie Pumpkin Lantern,” the product measures 9 ½” high and incorporates a metal plate in its center. The internal plate measures 3 ½” in diameter and serves as a base for a candle. It is intended that the candle will illuminate the jack-o-lantern face when inserted. The last item #82017 is referred to as a “Wire Scrunch Taper Holder Assortment.” This assortment consists of a 3 ½” spider, 4 ¼” pumpkin and 7 ½” black cat. The sample you have submitted represents the black spider. The so-called “pumpkin” actually resembles a jack-o-lantern. Each figure is uniquely designed of fine curly wire and each incorporates a metal receptacle in its center designed to accommodate a tapered candle. It is noted that none of the candleholders will be imported with a candle. Further, this office will assume for purposes of this letter, that the candleholders are made of base metal (not precious metal or metal clad with precious metal). The instant products are said to be marketed for Halloween and appear to satisfy the criteria for classification within the festive article provision. The applicable subheading for item numbers #82013, #82016 and #82017, 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. If you have any questions regarding the ruling, contact National Import Specialist Alice J. Wong at 212-637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division