The tariff classification of plastic Halloween candleholders from China

N023210 February 21, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of plastic Halloween candleholders from China Dear Mr. Crago: In your letter dated February 12, 2008, you requested a tariff classification ruling. Photographs were provided with your letter. The Halloween candleholders (Item Number W079FA08164) are composed of plastics. There are three designs: Skeleton (5 7/8 inches in height), Vampire (6 inches in height) and Frankenstein (6 ½ inches in height). Each figure rests on a plastic base which has a shallow indentation and a swirled metal wire to hold a tea light candle. The candles are not included. Although the figures may be traditional representations of Halloween, the products have a utilitarian function to hold a candle. Note 1(v) of Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) excludes articles that have a utilitarian function from being classified as festive articles of heading 9505. Although the votive holder will contain a candle and provide illumination, the figures are greater in bulk, weight and value than the votive holder component. The lighting function enhances the decorative nature of the article, and the essential character is imparted by the Halloween figures. You have stated that the figures are composed of plastic resin material and do not include any agglomerated stone content. The applicable subheading for the plastic Halloween candle holders will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division