The tariff classification of glass candle holders from China

N254325 July 1, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9817.95.05 Mr. Aron Cullen CVS/pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of glass candle holders from China Dear Mr. Cullen: In your letter dated June 9, 2014, you requested a tariff classification ruling. Under consideration is the Christmas Candle Holder, Item Number 972254. A sample was submitted with your ruling request. Item Number 972254 is for two styles of glass candle lamp holders. Both styles consist of a glass holder similarly shaped to a stem-less bubble wine glass, with a tapered opening surrounded by a wreath. The glass candle holder measures approximately 6 ½ inches tall and 4 inches in diameter at its widest point. It is designed to hold a standard pillar candle (not included). The wreath is made of artificial foliage such as, pine needles, pine cones, holly berries and leaves. The two styles are identical except for their decorative features. The first style features a small owl attached to the wreath, while the second style features a small cardinal attached to the wreath. The second style also features an artificial sparkling foliage wreath that simulates snowflakes. The candle holders are designed to be placed onto virtually any flat surfaces. It is stated that the merchandise will be marketed and sold during the holiday season. The Christmas Candle Holder, Item Number 972254 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 has a three-dimensional representation of a symbol or motif closely associated with Christmas, 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 Christmas Candle Holder, Item Number 972254 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 Director National Commodity Specialist Division