The tariff classification of a candle holder from China.

N031687 July 8, 2008 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a candle holder from China. Dear Ms. Elvi: In your letter dated June 20, 2008, you requested a tariff classification ruling. The merchandise under consideration is the XHD Snowmen Candle Holder, List item number 9003144. A sample was submitted with your ruling request and will be returned to you. The Snowmen Candle Holder is constructed of porcelain and consists of three snowmen figures in between two candle holders, mounted on top a rectangular base. The base resembles a rolling snow drift measuring approximately 9 inches wide by 2 inches deep and peaking in the center at 2½ inches high. The snowmen figures are holding books and wearing Santa hats and black scarves. One snowman is situated at the center top of the snow drift and measures approximately 7 inches tall. The center snowman is flanked on either side by snowmen measuring approximately 5 inches tall. Bowl shaped candle holders are attached at both ends of the line of snowmen providing unobstructed light completely around the article. The holders feature sockets measuring approximately 1½ inches in diameter by ½ inch deep specifically designed to hold a tealight or votive candle. In your request you suggest classification under subheading 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), which grants duty free treatment for articles classifiable in subheading 9405.50, HTSUS, (non-electrical lamps and lighting fittings) meeting the description of utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, with regard to certain merchandise wherein the three-dimensional representation does not form the functional portion of the merchandise, such as the bowl shaped candle holders, the merchandise is not classifiable under subheading 9817.95.05, HTSUS. The applicable subheading for the XHD Snowmen Candle Holder, List item number 9003144 will be 9405.50.4000, HTSUS, which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division