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NY F86857




May 26, 2000

CLA-2-94:RR:NC:2:227 F86857

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000; 7323.99.9060

Mr. Rick Mosley
Kuehne & Nagel, Inc.
101 Wrangler Drive, Ste. 201
Coppell, TX 75019

RE: The tariff classification of metal candleholders and a metal household container from China.

Dear Mr. Mosley:

In your letter dated April 27, 2000, on behalf of Tuesday Morning Partners, Ltd., you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following metal (other than brass) articles:
an open-worked non-three-dimensional Christmas tree-shaped metal candleholder, style number A1-6299, that measures approximately 11 inches in height by 5 ½ inches at its widest point and features a base measuring about 4 ½ inches in diameter. It also possesses a star-shaped figure attached to the top of the tree and a ring-shaped holder, situated a few inches above its base, that contains a glass receptacle (for a candle) measuring about 1 ¾ inches high with an open top diameter of 2 ¼ inches.
a set of four metal candlesticks (style number VV91170-9X1), with each measuring approximately 11 inches in height, that are connected by three open-worked oblong-shaped folding panels measuring 6 inches by 4 inches and possessing a Christmas tree motif. It is noted that the top of each candlestick features a concave-like holder with a spike at its midsection for securing a candle (not included).
an open-worked non-three-dimensional tree-shaped metal candleholder, style number 109292, that measures approximately 23 inches in height with an opened ring-shaped base diameter of 7 ¼ inches. There are two tiers of candleholders, emanating from the tree-like figure, that possess a total of eight concave-like holders with spikes at their midsection. Further, it has an opened star-shaped figure, affixed to the top of the tree, onto which is attached a concave-like holder with spike.
a cylindrical-shaped pillar candleholder of metal, style number VV911729Q (S110017), that measures approximately 3 ¼ inches in height with an open top diameter of 3 7/8 inches. It features an open-worked exterior depicting festive and seasonal-related motifs. It also possesses three small ball-shaped supports affixed to the bottom of the base.
a cylindrical-shaped household container of metal, style number VV911729XQ (M110053), that measures approximately 3 ¼ inches in height with an open top diameter of 6 inches. It features an open-worked exterior depicting a holly with berries motif. It also possesses three small ball-shaped supports affixed to the bottom of the base.

It is claimed that this merchandise should be properly classified as festive articles since they are designed and displayed as Christmas articles and sold as such during the Christmas season. However, since these items, excluding style number VV911729XQ (M110053), are primarily functional candleholders, they must depict recognized festive motifs in three-dimensional representations to be considered for classification as festive articles.

The applicable subheading for the these metal candleholders, style numbers A1-6299, VV91170-9X1, 109292 and VV911729Q (S110017), will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The duty rate will be 6 percent ad valorem.

The applicable subheading for the metal household container, style number VV911729XQ (M110053), will be 7323.99.9060, HTS, which provides for other table, kitchenware or other household articles and parts thereof, of iron or steelother, other. The rate of duty will be 3.4 percent ad valorem.

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 George Kalkines at 212-637-7073.

Sincerely,

Robert B. Swierupski
Director,

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