The tariff classification of candle holders from China

N238106 March 1, 2013 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9817.95.05 Mr. Long Vu Walgreen Co. 304 Wilmot Road, MS #3291 Deerfield, IL 60015 RE: The tariff classification of candle holders from China Dear Mr. Vu: In your letter dated January 29, 2013, you requested a tariff classification ruling. The merchandise under consideration is the Glitter Witch Boots, WIC Item Code 259653 and the Skeleton Hand Tealight Holder, WIC Item Code 260141. Samples were submitted with your ruling request and will be returned to you. According to the information and samples that you have submitted, the Witch Boots, WIC Item Code 259653 and the Skeleton Hand Tealight Holder, WIC Item Code 260141 are four styles of candle lamps. It is stated that they are made of agglomerated stone and will be marketed and sold for use during the Halloween holiday season. The candle lamps are designed to be placed onto any flat surface providing unobstructed lights for illumination to the surrounding area. The Witch Boots, WIC Item Code 259653 is two styles of candle lamps in the form of a stylized ladies high heel boots in purple/black or orange/black colors. The boots are covered with various colored glitter. The Witch Boots measure approximately 6.25 inches in height. On top of the boots there is a cup-like circular receptacle specifically designed for the placement of a free-standing candle. The Skeleton Hand Tealight Holder, WIC Item Code 260141 is two styles of candle lamps that appear to be identical in all aspects except for the decoration of the Halloween decorations. The Skeleton Hand Tealight Holder consists of a flared round base that measures approximately 4 inch tall by 3.4 inches in diameter. There is a circular receptacle specifically designed for the placement of a free-standing candle on top of the base. There are five skeleton’s fingers extended from the back rim of the circular candle receptacle. One style is decorated with a three-dimensional purple skull wrapped around the middle finger, while the other style is decorated with a three-dimensional black spider that is located at the base of the holder. The Witch Boots, WIC Item Code 259653 and Skeleton Hand Tealight Holder, WIC Item Code 260141, are 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, these four items feature three-dimensional motifs closely associated with Halloween, a specific holiday in the United States. Therefore, they are eligible for duty free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the Witch Boots, WIC Item Code 259653 and Skeleton Hand Tealight Holder, WIC Item Code 260141, 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division