The tariff classification of Halloween candleholders from China

NY G89020 April 19, 2001 CLA-2-95:RR:NC:SP:225 G89020 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 Halloween candleholders from China Dear Mr. Hoffacker: In your letter dated March 30, 2001, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc. Two samples of “Dolomite Ceramic Neon Tower Candleholders”, item #HCC7007, were submitted with your inquiry. The individual candleholders resemble a tower with cutout silhouettes of ghosts or bats. Each tower measures approximately 8” in height and 3 ¼” in diameter. The base of each holder is painted with the phrases “Trick-or Treat!” “Boo!” and “Happy Halloween!” An opening at the base permits insertion of a tealight candle. The candleholders are primarily decorative in their use, as the light from the candle is limited to illumination of the silhouettes in the tower. You have suggested classification of the product as a festive article. 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 qualified as a festive article provided certain requirements were met. Factors warranting consideration in making this determination included, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. We find that because the candleholders serve primarily as decorations, the articles need only possess symbols, which relate the product's use to a specific holiday (as well as meeting other criteria outlined above). In this case, the symbols of ghosts and bats combined with the phrases “Trick-or Treat! Boo! and Happy Halloween!” indicate the articles are intended for use on Halloween. In addition, this office is satisfied that the goods are marketed and sold in association with the claimed holiday. Your samples are being returned as requested. The applicable subheading for the “Dolomite Ceramic Neon Tower Candleholders”, item #HCC7007, 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