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NY C85108




May 13, 1998

CLA-2-95:RR:NC:SP:225/222 C85108

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.4020; 9505.10.5020

Louis Shoichet
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway 43rd Floor
New York, N.Y. 10036-8901

RE: The tariff classification of a Santa Claus Candle with Candle Holder Set from China

Dear Mr. Shoichet:

In your letter dated March 5, 1998 you requested a tariff classification ruling on behalf of your client Avon Products, Inc.

The instant product, item PP170980, is called Santa Claus Candle with Holder. The set consists of a ten and a half inch candle shaped to resemble a slim Santa Claus bearing gifts. The Santa is in the traditional red suit with white and gold trim. The candle holder is "cold cast". It is shaped to depict a three dimensional representation of a collection of wrapped Christmas presents and a seated teddy bear. The holder measures approximately three inches high, and four inches in depth and width.

The item is a GRI 3 set with the essential character being provided by the Candle Holder. Normally, candle holders are classified in Chapter 94. However, as a result of Midwest of Cannon Falls consideration must be given to the possibility of classification within Heading 9505.

In the Informed Compliance Handbook Classification of Festive Articles, various motifs were listed which were identified as accepted symbols for Christmas. Wrapped Christmas Packages were not on that list. However, in that same handbook it was stated that the named symbols were not definitive, and additional motifs would be added. Since the posting of the Informed Compliance Handbook on the world wide web in November of 1997, consideration has been given to Wrapped Christmas Packages as an additional accepted motif.

In classifying the instant candle holder within Heading 9505, Wrapped Christmas Packages will now be recognized as an accepted Christmas motif.

Because of scope determinations which exempt candles specially designed only for use in connection with a specific holiday or special event, the instant Santa candle will not fall within the scope of Antidumping Order (A-570-504).

The applicable subheading for the Santa Claus Candle and Holder Set (if the holder is plastic) will be 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,....: Articles for Christmas festivities ....: Other: Of plastic: Other. The rate of duty will be free.

The applicable subheading for the Santa Claus Candle and Holder Set (if the holder is not plastic) will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,....: Articles for Christmas festivities ....: Other: Other: Other. The rate of duty will be free.

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 Alice J. Wong at (212) 466-5538.

Sincerely,

Robert B. Swierupski
Director National Commodity

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