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NY F81157




January 18, 2000

CLA-2-95:RR:NC:SP:225 F81157

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Despina Keegan
Serko & Simon, LLP
One World Trade Center, Suite 3371
New York, N.Y. 10048

RE: The tariff classification of an Easter candleholder with tapered candle from China and Taiwan, respectively.

Dear Ms. Keegan:

In your letter dated December 17, 1999, received in this office on December 20, 1999, you requested a tariff classification ruling on behalf of Russ Berrie and Company Inc.

The subject article, for which you have submitted a sample and illustrative literature, is a porcelain rabbit candleholder with a single tapered candle identified as item #14880. The rabbit figure stands 8” tall and is portrayed wearing only a bow “tied” around his neck. The rabbit holds a decorated, cracked, eggshell half in front of his body. The eggshell half is colored pastel purple with yellow dots and is designed to hold a plastic cup, which supports a tapered candle. The candle, which will be packaged with the rabbit, is pink and measures 5 ¾” in height. All components will be imported and sold together as a set for retail sale. Your sample is being returned as requested.

Classification is based upon the General Rules of Interpretation. The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRI's taken in order.

GRI 3(b) defines "goods put up in sets for retail sale." Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking.

In this instance, the candleholder and candle meet the requirements of a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” This office finds the porcelain rabbit imparts the essential character of this set.

You have suggested that the submitted item should be classified as a festive article of Chapter 95. Based on the court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, we have accepted certain articles that are representations of accepted symbols for a recognized holiday. A range of factors are considered in determining when an article qualifies for the festive provision. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole:

1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal;

2. Functions primarily as a decoration or functional item used in celebration of, and for entertainment on, a holiday; and

3. Is associated with or used on a particular holiday.

Additionally, we must consider the general physical characteristics of the article, the expectation of the ultimate purchaser, the channels of trade, the environment of sale (accompanying accessories, manner of advertisement and display), the use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use.

Item #14880 appears to satisfy all three criteria. Although rabbits are not necessarily associated with any festive occasion, Customs has established that decorated eggs are an accepted symbol of Easter, a recognized holiday. The characteristic feature that relates this article’s use with the festive occasion of Easter is the decorated cracked eggshell held by the rabbit. In addition, this office is satisfied with your affirmation that the item is marketed and sold in association with the claimed holiday. Based upon these findings, it our opinion that item #14880 is classifiable as a festive article in Chapter 95.

Provided the candle is made in Taiwan, as stated, it will not be subject to the Anti Dumping Duty order on petroleum-wax candles from China.

The applicable subheading for the “Porcelain Bunny Taper Holder,” item #14880, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 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 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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