The tariff classification of a candle holder from China.

N036203 September 8, 2008 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9817.95.05 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a candle holder from China. Dear Mr. Crago: In your letter dated August 20, 2008, you requested a tariff classification ruling. The merchandise under consideration is the Halloween Candle Holder, Item Number A079FA02475. The Halloween Candle Holder is constructed of a combination of agglomerated stone and plastic resin in the form of a three-dimensional human skull measuring approximately 2¾ inches in height. This candle holder is available in three assorted designs, skull only, reaper skull with a hooded head covering and a skull wrapped with mummy bandages. A glass insert is cemented into the top of the skull specifically fitted for a tealight candle with a standard diameter of 1½ inches. The upper rim of the glass insert is flush with the top of the skull leaving the candle flame fully exposed. From the information you provided, this Halloween Candle Holder will be advertised, marketed, labeled and sold during the Halloween season. The candle holder is classifiable under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-electrical lamps and lighting fittings. However, this item is in the form of a three-dimensional representation of a symbol or motif clearly associated with Halloween. It is designed, marketed and sold during and in celebration of Halloween, which is a recognized holiday in the United States (see HQ H019363). Accordingly, the Halloween Candle Holder is eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the Halloween Candle Holder, Item Number A079FA02475, will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: 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.” The general rate of duty will be Free. 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