The tariff classification of a ceramic tea light candle holder from China.

N208255 March 16, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9817.95.05 Ms. Lynn Schab Lissglobal, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a ceramic tea light candle holder from China. Dear Ms. Schab: In your letter dated March 5, 2012, you requested a tariff classification ruling. The merchandise under consideration is identified as the Nutcracker Soldier Tea Light Holder, Item Number 9017135. A sample of the item was submitted with your ruling request and will be returned to you. Based on the sample and information that you have provided, the Nutcracker Soldier Tea Light Holder is a tea light candle lamp made of ceramic. It is in the form of a standing Nutcracker Soldier figurine measuring approximately 3¾ inches in height by 2 inches in diameter. Atop of the figurine is a bowl-like circular receptacle specifically designed for a standard tea light candle. The tea light candle lamp is designed for placement onto any flat surface. The Nutcracker Soldier Tea Light Holder, Item Number 9017135, is classifiable under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” However, this item is a three-dimensional motif closely associated with Christmas, a specific holiday in the United States. 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 are eligible for duty free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the Nutcracker Soldier Tea Light Holder, Item Number 9017135 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, Thomas J. Russo Director National Commodity Specialist Division