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NY 808333




CLA-2-94:S:N:N3:227 808333

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Ms. Mona Webster
Target Stores
Import Dept. CC-27Z
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392

RE: The tariff classification of glass candle holders from Taiwan.

Dear Ms. Webster:

In your letter dated March 16, 1995, you requested a tariff classification ruling.

The merchandise at issue consists of the following glass articles:
a) a glass candle holder, style number X-1160A (noting sample submitted), which possesses a church-shape front portion of frosted glass that measures approximately 6 inches high. It has a base, situated behind the church, that is designed to hold a candle for illuminating purposes;
b) a frosted glass article depicting a Christmas tree, style number X-1558A (photo submitted), which is stated to measure about 6.25 inches high. It also has a base, located behind the tree, that is designed to hold a candle.

You inquire as to where this merchandise is more properly classified, noting the following subheadings:
i) 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings;
ii) 7013.99.5000, HTS, which provides for other glassware of a kind used for table...office, indoor decoration or similar purposes, valued over $0.30 but not over $3 each;
iii) 9505.10.5020, HTS, which provides for other articles for Christmas festivities.

The classification, under subheading 9505.10.5020, HTS, rests on its apparent satisfaction of the guidelines set for festive articles. In general, merchandise is classifiable in heading 9505, HTS, as a festive article when the article, as a whole:

1) is of non-durable material or, generally, is not purchased because of its extreme worth, or intrinsic value (e.g., paper, cardboard, metal foil, glass fiber, plastic, wood);

2) functions primarily as a decoration (e.g., its primary function is not utilitarian); and

3) is traditionally associated or used with a particular festival (e.g., stockings and tree ornaments for Christmas, decorative eggs for Easter).

An article's satisfaction of these three criteria is indicative of classification as a festive article. The motif of an article is not dispositive of its classification and, consequently, does not transform an item into a festive article.

Although the glass frosted church-shape article, style number X-1160A, possesses the motif of a holiday wreath affixed to its door, a glass church with a base designed to hold a candle is not considered to be festive since it is not traditionally used as a festive article nor does it function primarily for decoration purposes. Further, the instant merchandise is not similar to the articles cited in the Explanatory Notes to heading 9505, (HTS), as examples of traditional, festive articles. Since this article must qualify as a whole, noting the above criteria, classification under heading 9505, HTS, is precluded.

Moreover, although the subject glass article, style number X-1160A, is decorative in nature, it is not primarily being utilized for its ornamental feature since it is principally designed to hold a candle for illumination purposes. Therefore, consideration of classification under heading 7013, HTS, is also precluded.

The applicable subheading for the frosted glass church-shape candle holder, style number X-1160A, will be 9405.50.4000, HTS, which provides for non-electrical lamps and lighting fittings, and dutiable at the rate of 7.3 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the frosted glass Christmas tree-shape article, style number X-1558A. Your request for a classification ruling should include a sample of the article.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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