The tariff classification of candle centerpieces from China.

N057638 April 28, 2009 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9817.95.05 Ms. Leslie Zoe Grillo QVC 1200 Wilson Dr. Mail Code 232 West Chester, PA 19380 RE: The tariff classification of candle centerpieces from China. Dear Ms. Grillo: In your letter dated April 14, 2009, you requested a tariff classification ruling. The merchandise under consideration consists of three holiday centerpieces identified as the Bethlehem Lights 48” Battery Operated Triple Candle Centerpiece w/Prelit Greens (item number H17312), the Bethlehem Lights 24” Battery Operated Single Candle Centerpiece w/Prelit Greens (item number H17265) and the Bethlehem Lights 36” Battery Operated Double Candle Centerpiece w/Prelit Greens (item number H17311). From the pictures and information you provided, the three centerpieces are similar in design and feature artificial foliage including evergreens, pine needles and natural pinecones. Item number H17312 measures a total of 48 inches in length and 10 inches tall at the center. This centerpiece features 40 light emitting diode (LED) lamps laced throughout the foliage. Within the center of the arrangement are three LED wax pillar style candles equally spaced, each measuring approximately 6 inches tall. A single battery box which houses three “C” type batteries provides all the power necessary for the candles and lamps. The battery box features a timer mode switch which can be set to energize the lighting at a particular time each day and remain on for up to 6 hours. Item number H17265 measures a total of 24 inches in length and 8 inches tall. This centerpiece features 16 LED lamps laced throughout the foliage. At the center of this centerpiece is a single LED wax pillar style candle measuring approximately 6 inches tall. A battery box which houses two “C” type batteries provides all the power for this centerpiece and also features a timer mode switch, which can be set to energize the lighting at a particular time and remain on for up to 6 hours. Item number H17311 measures a total of 36 inches in length and 8½ inches tall. This centerpiece features 30 LED lamps laced throughout the foliage. Near the center and equally spaced are two LED wax pillar style candles measuring approximately 6 inches tall. A battery box which houses three “C” type batteries provides all the power for this centerpiece and also features a timer mode switch, which can be set to energize the lighting at a particular time and remain on for up to 6 hours. The three holiday centerpieces are classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings. However, these items are comprised of three-dimensional representations of foliage closely associated with Christmas, a specific holiday in the United States. From the information you provided, the centerpieces are designed, marketed, advertised, displayed and sold, during and in celebration of the Christmas holiday season and therefore are eligible for duty-free treatment in subheading 9817.95.05, HTSUS. The applicable subheading for the three holiday centerpieces, item numbers H17312, H17265 and H17311, 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