The tariff classification of Halloween tea light candle holders from China.

N210878 April 12, 2012 CLA-2-1:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9817.95.05; 9505.90.6000 Ms. Debbie Bell Beall's, Importers Inc. 1806 38th Avenue East Bradenton, FL 34208 RE: The tariff classification of Halloween tea light candle holders from China. Dear Ms. Bell: In your letter dated March 15, 2012, you requested a tariff classification ruling. The items under consideration are a Skeleton with Tea Light Holders in its Hands, Style Number HM-1439 and a Skeleton Holding a Lantern, Style Number HM-1437. Samples were submitted with your ruling request and will be returned to you. Based on the submitted samples and information that you have provided, Style Number HM-1439 is a tea light candle lamp constructed of metal measuring approximately 16 inches tall. It consists of a three dimensional human skeleton standing on a circular base measuring approximately 4¾ inches in diameter. The skeleton is covered in silver glitter wearing a black top hat and a purple bow tie. The skeleton is holding circular tea light candle holder in each hand. The holders are specifically designed for containing a tea light size candle providing illumination to the surrounding area. Style Number HM-1437 is identical to Style Number HM-1439 in construction. It measures approximately 25 inches tall with an oval base measuring approximately 8 inches by 6½ inches. The skeleton is holding a chain from which a cylindrical metal lantern is suspended. The lantern measures approximately 6 inches in height and 2½ inches in diameter with a cone shaped top and solid metal body with two wire mesh sides. The lantern is decorated with cutouts depicting skulls and cross bones. The bottom of the lantern features a rectangular cutout measuring approximately ¾ by 1½ inches. It is stated that Style Number HM-1437 is designed for use with a tea light style candle and you expressed the opinion that it should be classified under 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50…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, it is extremely difficult to insert and remove the candle into or from the lantern via the ¾ by 1½ inch cutout in the bottom. The lantern is not fitted or designed to stabilize a tea light candle and it is not designed, nor is it principally used to provide useful light to the surrounding area. The item will not be purchased for its lighting characteristics. Therefore it does not meet the term of “Lamps and lighting fittings” under heading 9405, HTSUS. This item is simply a decorative skeleton for Halloween. Both styles are designed for placement onto any flat surface and stated to be marketed and sold only during the Halloween season. Skeleton with Tea Light Holders in its Hands, Style Number HM-1439, is classifiable under subheading 9405.50.4000, HTSUS, which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” However this item is decorated with a three-dimensional skeleton, a symbol that is closely associated with Halloween, a specific holiday in the United States. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the Skeleton with Tea Light Holders in its Hands, Style Number HM-1439, 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. The applicable subheading for the Skeleton Holding a Lantern for a tea light, Style Number HM-1437, will be 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: 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 subheading 9505.90.6000, please contact National Import Specialist Wayne Kessler at (646) 733-3026. For all other issues please contact National Import Specialist Thomas Campanelli at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division