The tariff classification of a metal candle holder from China.

N238658 March 14, 2013 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9817.95.05 Ms. Donna Robbins PartyLite Worldwide, Inc. 59 Armstrong Road Plymouth, MA 02360 RE: The tariff classification of a metal candle holder from China. Dear Ms. Robbins: In your letter dated February 15, 2013, you requested a tariff classification ruling. The item under consideration is the Hanging Spiderweb Votive Holder. A sample of the candle holder was submitted with your letter and will be returned to you. Based on the information and sample that you have provided, the Hanging Spiderweb Votive Holder is identified as a candle lamp holder. It is stated that the item is used as a festive candle holder. The item is shaped as a spider web standing vertically that is constructed of steel coated in black colored powder. A candle holder for the placement of a standard votive or tea light candle receptacle is welded to the spider web. The candle holder measures approximately 6 inches in diameter. The sample includes a clear glass receptacle/cup, specifically designed to hold a standard votive or tea light candle that will provide unobstructed light for the surrounding area. This candle holder has a magnetic three-dimensional spider and a chain with hooks at both ends. The item is designed for placement onto any flat surface virtually anywhere or for suspension by the chain. The Hanging Spiderweb Votive Holder 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 decorated with a three-dimensional spider and spider web, symbols that are 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 Hanging Spiderweb Votive Holder 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