The tariff classification of a decorative article from China

N170857 June 24, 2011 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Donna Robbins PartyLite Worldwide, Inc. 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a decorative article from China Dear Ms. Robbins: In your letter dated June 9, 2011, you requested a tariff classification ruling. The submitted sample will be returned per your request. The merchandise under consideration is called an Abracadabra Witch Tealight Holder, product number P90957. It is an ornamental article made of steel and decorated with glitter accents. The product resembles a whimsical witch having a conical shaped dress and hat, seven glittery bats mounted on a wire that encircles its head and upper body, and a round plate that is held by the witch at its front. The plate is designed to hold a tealight candle, which is imported and sold separately. The product measures 13-1/4 inches tall with a 5 inch base diameter. You state in your letter that the principal use of this product is as a candle holder. However, the subject Abracadabra Witch is designed or intended to be decorative rather than useful or practical for use as a lamp or lighting fitting. It does not provide light to the surrounding area as stipulated in New York Merchandise Co., Inc. v. United States, Court No. 75-2-00514 (3-12-81). This article utilizes light purely for its decorative effect. Any lighting of the surrounding space is only incidental to the use of the product as a decorative article. The applicable subheading for the Abracadabra Witch Tealight Holder will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division