The tariff classification of decorative articles from China.

N239289 March 19, 2013 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lynn Schab Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of decorative articles from China. Dear Ms. Schab: In your letter dated March 4, 2013, you requested a tariff classification ruling. You submitted samples and a photograph of battery powered lighted candles that measure approximately 8-1/4” in height and 2-1/4” in diameter at the base. Your samples are being returned as you requested. The first sample, “House”, identified as style number 765784000010, consists of a plastic tree with a plastic purple taper candle embedded in its branches. The tree has a scary face and its roots are molded into a base comprised of a house front configured to resemble tombstones. Each tombstone is decorated with a skull and the acronym, “R.I.P.” Inside the base is a battery compartment that houses two CR2032 batteries. The faux taper candle has a simulated flame in place of a wick, with fake dripping wax below the flame. When the slide switch on the bottom of the base is moved to the on position, the body of the candle, but not the flame, faintly illuminates. The second sample, “Skull”, identified as style number 765784000027, consists of a plastic skeletal hand holding a plastic green taper candle. The wrist of the skeletal hand is molded into a base comprised of skulls and bone fragments. Inside the base is a battery compartment that houses two CR2032 batteries. The faux taper candle has a simulated flame in place of a wick, with fake dripping wax below the flame. When the slide switch on the bottom of the base is moved to the on position, the body of the candle, but not the flame, faintly illuminates. The third sample, “Pumpkin”, identified as style number 765784000034, consists of a plastic withered green hand with blood colored fingernails holding a plastic orange taper candle. The wrist of the withered hand is molded into a base comprised of jack-o’-lanterns. Inside the base is a battery compartment that houses two CR2032 batteries. The faux taper candle has a simulated flame in place of a wick, with fake dripping wax below the flame. When the slide switch on the bottom of the base is moved to the on position, the body of the candle, but not the flame, faintly illuminates. Although referred to as “candles”, these articles only incorporate candle-shapes that do not function as real candles. The fake candle flame does not light-up and, when in use, the illumination of the body of the candle is so feeble that it is virtually unnoticed in the daylight. In darkness, the dimly illuminated body of the candle does not provide any light to the surrounding area. These are purely decorative articles whose consumer appeal is derived from their scary attributes (bone fragments, skulls, tombstones, jack-o’-lanterns) enveloping the fake candles rather than the virtually non-existent illumination. Each article will be marketed and sold for Halloween with an accompanying hang tag depicting a vampire and a skull. The applicable subheading for style numbers 765784000010, 765784000027 and 765784000034 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (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 the ruling, contact National Import Specialist Wayne Kessler at (646) 733-3026. Sincerely, Thomas J. Russo Director National Commodity Specialist Division