The tariff classification of a decorative candle holder from China

N250408 March 10, 2014 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Lynn Schab Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a decorative candle holder from China Dear Ms. Schab: In your letter dated February 11, 2014, you requested a tariff classification ruling. The submitted sample will be returned per your request. The product under consideration is described as an “Owl Candle Holder 8.5 In,” Liss item number 9033093, Mfg item number GL-BT-RA. It is a whimsical owl made of 95 percent base metal. It features a hollow, egg-shaped metal body; metal eyebrows, beak, wings and feet; and two marble eyeballs. The 8.5 inch tall owl is covered in glitter and includes an attached circular metal receptacle that holds a tealight candle (not included) inside the body. The surface of the owl’s body features several U-shaped cutouts. The illumination provided by the tealight candle creates patterns of light through these cutouts, thereby enhancing the decorative effect of the product. The owl candle holder does not provide light to the surrounding area and is not an illuminating article. The applicable subheading for the owl candle holder will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, 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 Barbara Kaiser at (646) 733-3024. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division