Revocation of NY N201236; tariff classification of Majestic Pride Elephant and Baby Tea Light Holder; ornamental ceramic article.

HQ H274832 September 19, 2017 CLA-2 OT:RR:CTF:TCM H274832 SKK CATEGORY: Classification TARIFF NO.: 6913.90.50 Ms. Donna Robbins PartyLite Worldwide, Inc. 59 Armstrong Road Plymouth, MA 02360 RE:  Revocation of NY N201236; tariff classification of Majestic Pride Elephant and Baby Tea Light Holder; ornamental ceramic article. Dear Ms. Robbins: This letter pertains to New York Ruling Letter (NY) N201236, issued to you on February 7, 2012, in which U.S. Customs and Border Protection (CBP) classified a ceramic article described as the “Majestic Pride Elephant & Baby Tea Light Holder” under subheading 9405.50.40, Harmonized Tariff Schedule of the United States (HTSUS), as other non-electric lamps and lighting fittings. Upon reconsideration, CBP has determined NY N201236 to be in error. For the reasons set forth below, NY N201236 is hereby revoked. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI, a notice proposing to revoke NY N201236 was published on August 9, 2017, in Volume 51, Number 32 of the Customs Bulletin. No comments were received in opposition to the proposed action. FACTS: The subject article is comprised of a rectangular base measuring approximately 9 inches wide by 4 inches deep by 0.5 inches tall featuring two ceramic elephants. A circular indentation measuring approximately 1.5 inches in diameter is located at the lower right corner of the base. The two ceramic elephants are finished with a metallic bronze glaze and respectively measure approximately 5 inches tall and 3 inches tall. The article is designed for placement onto a flat surface.LAW AND ANALYSIS: Classification under the HTSUS is governed in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods is determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs are then applied in order. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The two headings under consideration are, in pertinent part, as follows: 6913 Statuettes and other ornamental ceramic articles: 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included: Note 1(l) to Chapter 94 excludes “decorations (other than electric garlands) such as Chinese lanterns (heading 9505)” from the chapter. The EN to 94.05 provides, in pertinent part: (I) LAMPS AND LIGHTING FITTINGS,NOT ELSEWHERE SPECIFIED OR INCLUDED “[L]amps and lighting fittings of this group can be constituted of any material (excluding those materials described in Note 1 to Chapter 71) and use any source of light (candles, oil, petrol, paraffin (or kerosene), gas, acetylene, electricity, etc.). Electrical lamps and strip fixtures, a starter or a ballast.   This heading covers in particular:   (1)  Lamps and lighting fittings normally used for the illumination of rooms, e.g.: hanging lamps; bowl lamps; ceiling lamps; chandeliers; wall lamps; standard lamps; table lamps; bedside lamps; desk lamps; night lamps; watertight lamps. * * *  * * * * *             Note 2(ij) to Chapter 69 provides that this chapter does not cover “[A]rticles of chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings;… .”  Therefore, the initial determination is whether the subject article is classifiable under heading 9405, HTSUS, as a lamp or lighting fitting. Heading 9405, HTSUS, is an eo nomine provision that generally includes all forms of the named articles. As noted above, the EN to heading 9405 includes “[L]amps and lighting fittings normally used for the illumination of rooms” [emphasis added]. The EN to heading 9405 also defines “lamps and lighting fittings” to include items that “use any source of light” including “candles.” Heading 9405 therefore includes non-electrical lamps and lighting fittings such as those that use candles for illuminations. CBP does not view the subject article as prima facie classifiable in heading 9405, HTSUS. While the article does feature a circular indentation in its base, no form of illumination is provided with the good. Any article of the size and shape of the indentation, including a narrow vase, other container, or tea light, could be placed in the indentation. Were a tea light placed in the indentation, it would primarily light the decorative article itself, enhancing the decorative nature of the article. Hence, the Majestic Pride Elephant & Baby Tea Light Holder is a decorative article with little utility or ability to illuminate a room in its condition as imported. As such, the subject merchandise is precluded from classification in Chapter 94 by Note 1(l) which excludes decorations.  It is further noted that in Headquarters Ruling Letter (HQ) H015087, dated October 26, 2007, CBP classified an article similar in construction to the subject merchandise, described as a Pilgrim Votive Holder made of calcium carbonate derived from stone material and agglomerated with plastics, as an article of cement. In that ruling, CBP determined that the lighting characteristics of the article simply enhanced the decorative nature of the article. The subject article is an ornamental ceramic article. In the original submission from the importer in NY N201236, there was no claim that the article was made from porcelain or bone china, nor does it appear from a photograph that the article featured a reddish-colored earthenware body. Accordingly, the article is classifiable under heading 6913.90.50, HTSUS, which provides for “[S]tatuettes and other ornamental ceramic articles: Other: Other: Other... .” HOLDING: By application of GRI 1, the Majestic Pride Elephant & Baby Tea Light Holder is classified in subheading 6913.90.50, HTSUS, which provides for “[S]tatuettes and other ornamental ceramic articles: Other: Other: Other… .” The 2017 column one, general rate of duty is 6% ad valorem. Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at www.usitc.gov. EFFECT ON OTHER RULINGS: NY N201236, dated February 7, 2012, is hereby revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division