The tariff classification of glass candle holders from China

N252833 May 13, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9817.95.05 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of glass candle holders from China Dear Mr. Stinson: In your letter dated April 16, 2014, on behalf of your client Liss Global, Inc., you requested a tariff classification ruling The merchandise under consideration is identified as the Jack-O’-Lantern Candle Holder, Rite Aid Item Number 9033091. A representative sample was submitted with your ruling request and will be returned to you. Based on the submitted sample and information provided, Item Number 9033091is a candle holder constructed of orange-colored glass. The candle holder is a bubble jar with an opening at the top and shaped as a pumpkin. The item measures approximately 3 inches in height by 4 inches in diameter at its widest points. One side of the glass jar features a three-dimensional motif of a Jack-O’-Lantern etched and painted in black-color. The inside of the glass jar is designed for the placement of a tea light sized candle, for providing illumination to the surrounding area. This candle holder is designed for placing on virtually any flat surface. The Jack-O’-Lantern Candle Holder, Rite Aid Item Number 9033091 is classifiable under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” However this item has a three-dimensional Jack-O’-Lantern motif, 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 Jack-O’-Lantern Candle Holder, Rite Aid Item Number 9033091 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 HOPE.ABADA@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division