The tariff classification of assorted candleholders from China

NY G86932 February 28, 2001 CLA-2-95:RR:NC:SP:225 G86932 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9405.50.4000 Ms. Colleen O’Shea-Moran Jo-Ann Stores Inc. 5555 Darrow Road Hudson, Ohio 44236 RE: The tariff classification of assorted candleholders from China Dear Ms. O’Shea-Moran: In your letter dated January 31, 2001 you requested a tariff classification ruling for candleholders marketed for Halloween. Style number Z10-0174A-C is a white ceramic tealight candleholder with a carved out face of a skeleton. The holder measures 4” high by 4” wide by 2 ¾” deep. The article is rectangular in shape with an open top and holes where the eyes, nose and mouth are situated. The item also has an opening in the back for placement of the tealight candle. Style number DK-1448A-C is an orange metal tealight candleholder, 4” high, constructed in the shape of a jack-o-lantern. The eyes, nose and mouth of a jack-o-lantern have been cut out and a metal band is situated inside the article to hold a tealight candle. The item is decorated with metal leaves and has a curled metal handle. Style number X56-1268A-B is a white ceramic candleholder resembling a three-dimensional ghost figure. The ghost is holding a jack-o-lantern and carries an imitation hanging lamp in the same hand. His body is draped in a white gown with cutouts depicting bats and stars. Additional openings are incorporated within the eyes and mouth of the ghost and jack-o-lantern. A series of metal chains are attached to the top of the figure for hanging. Style number W19-2009 is a wooden block candleholder measuring 4 ½” high by 3 ¾” inches wide by 3 ¾” deep. The block is decorated on one side with a smiling face and metal leaf attachment. A round metal candleholder is incorporated into the top of the unit. Style number DV-1199A-E is a wood tealight candleholder with a mesh cut out jack-o-lantern face on one side. The hollow wooden block measures approximately 6 ¼” high by 4” wide by 3 ½” deep. A hinged wooden panel opens like a door behind the jack-o-lantern face. Inside the article is a metal cup affixed to the center of the floor to hold a tealight candle. A broken pipe juts out from the top for ventilation and is surrounded by wooden leaves and a black spider. Style number DK-1449A-C is an orange and purple tealight candleholder designed to resemble a lantern. The article is made of metal and measures approximately 9 ½” in height by 6” at its widest dimension. The item is a four-sided structure with a slanted roof incorporating windows and cutout depictions of bats. Two sides have a mesh-like appearance. One side portrays a spider web with a jack-o-lantern and a flying bat that is attached with coiled wire to the product. Another side, that opens, depicts a spider web, tombstone, black bird and skeleton head wearing a hat. One may insert a tealight candle in the center of the lantern that will emit light through the openings around the unit. A metal loop is affixed to the top for hanging purposes. This office notes that the above style candleholders associated with Halloween, are the ones depicting ghosts, skeletons and jack-o-lanterns. The described items bearing recognized symbols of the holiday satisfy the criteria for the festive article provision. However, the wooden block with a smiling face, style number W19-2009, bears no relationship to Halloween and is not accepted as a festive article. Your samples are being returned as requested. The applicable subheading for style numbers Z10-0174A-C, DK-1448A-C, X56-1268A-B, DV-1199A-E and DK-1449A-C, 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. The applicable subheading for style number W19-2009 will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem. 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