The tariff classification of Ceramic Pillar Candleholders from China

NY G87492 March 19, 2001 CLA-2-95:RR:NC:SP:225 G87492 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of Ceramic Pillar Candleholders from China Dear Mr. Hoffacker: In your letter dated February 19, 2001 you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. A photograph picturing four pillar candleholders was submitted with your inquiry. The assortment, item # HCC7001, includes styles A, B, C and D. The articles are three and a half inches high ceramic candleholders. Two are in the form of fully formed heads of a scary scarecrow and a black cat. The other two are a three dimensional Ghost and a Jack-o-lantern. In classifying the merchandise, we refer to the case of Midwest of Cannon Falls vs. U.S. 96-1271, -1279, where certain articles were determined by the court to fall within the scope of Heading 9505. Items traditionally used in celebration of, and for entertainment on, a given holiday may qualify as a festive article, provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole: 1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal; 2. Functions primarily as a decoration or functional item used in celebration of, and for entertainment on, a holiday; and Is associated with or used on a particular holiday. It is apparent that all the subject articles meet the criteria. The applicable subheading for assortment HCC7001 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