The tariff classification of candle holders with artificial evergreen and berries from China

N276021 June 17, 2016 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. 4050 S. 26th Street, #200 Philadelphia, PA 19112 RE: The tariff classification of candle holders with artificial evergreen and berries from China Dear Mr. Stinson: In your letter dated May 11, 2016, you requested a tariff classification ruling. Samples were submitted with your request and will be returned to you. The subject merchandise is a pair of candle holders Rite Aid Item number 9039340, Mfg. Item number G63321RA. The candle holders base measures approximately 4.72 inches and consists of an arrangement of wood (branch), rattan, corn husk, pinecones, wood stars, artificial evergreen, foam berries and plastic red balls. The center of the arrangement features a removable glass vessel measuring approximately 3.75 inches high and 2 inches in diameter at the widest point. The candle holder is designed to accommodate a tea light candle (not included). It is stated that the candle holders will be sold for the Christmas holidays. The Rite Aid Item number 9039340, Mfg. Item number G63321RA, is classifiable under subheading 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-electric lamps and lighting fittings. However, these items are comprised of three-dimensional representations of foliage closely associated with Christmas, a specific holiday in the United States. From the information you provided, the items will be advertised, marketed and sold for the Christmas season. Therefore, they are eligible for duty-free treatment in subheading 9817.95.05, HTSUS. The applicable subheading for the Rite Aid Item number 9039340, Mfg. Item number G63321RA 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division