The tariff classification of a candleholder from China.

NY J84370 May 7, 2003 CLA-2-95:RR:NC:SP:225 J84370 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a candleholder from China. Dear Ms. Liu: In your letter dated April 19, 2003, you requested a tariff classification ruling. You have submitted a sample of a “Halloween Wax Candle Holder” identified as Item #C79H0422. The item comes in two colors, orange and black. The sample submitted consists of an orange wax block that is hollowed out in its interior and contains a wire insert that is anchored by a metal tealight candleholder (candle not included). The wax block measures approximately 6 inches in height and 5 inches in width and features a spider web pattern with a spider in the corner of the web. A tealight candle placed inside will illuminate the spider web and spider and not the room. The item is intended to decorate the home and create a scary atmosphere for the Halloween holiday. It is assumed the black candleholder is exactly like the orange candleholder except for the color of the wax block. Your sample is being returned as requested. The applicable subheading for Item #C79H0422, Halloween Wax Candle Holder, 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division