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NY H85023




August 31, 2001

CLA-2-95:RR:NC:SP:225 H85023

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000; 9505.10.2500

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of holiday luminary candleholders from China

Dear Ms. Dorfman:

In your letter dated August 2, 2001, received in this office on August 10, 2001, you requested a tariff classification ruling on behalf of LTD Commodities Incorporated.

Two samples were submitted with your inquiry. The articles are called “Tin Holiday Luminaries”. The two styles are distinguished as code WCH – Witch and code MAN – Snowman. Both products are candleholders that illuminate a decorative metal box. The witch style is designed and marketed for Halloween. This item consists of a black, purple and white metal box with perforated stars and holes for light to shine through. The box is painted with the words “Happy Halloween” and has an opening in the back for insertion of a tealight candle. The lid of the box is fixed in an open position allowing three characters to appear to emerge from the box. Rising above the top of the box are two black bats and a witch. These figures are attached to the inside of the box via a spring. Due to this means of attachment the figures wiggle when the box is moved. The witch wears a purple dress decorated with stars and a skull. She also wears a pointed black hat and holds a stick in one hand and a jack-o-lantern in the other hand.

The snowman style is designed and marketed for Christmas. This article consists of a blue and white metal box with perforated holes for light to shine through. An opening in the back of the box allows a tealight candle to be inserted. The box is painted with snowballs and the words “Let it Snow”. The lid of the box is fixed in an open position allowing three characters to appear to emerge from the box. The three figures depict an adult snowman with his children. The larger snowman is portrayed wearing a black top hat, red jacket and green scarf. He holds a stick in one hand and a wreath with holly berries in the other. One of the youngsters depicts a girl wearing a blue jacket and red scarf with red bows on her head. She also holds a small birdhouse with a red bow in her hand. The boy is portrayed wearing a green jacket, white muffler and blue hat with tassel. He is holding two candy canes in one hand and a chocolate cookie in the other. These figures are attached to the inside of the box via a spring. When the box is moved the figures wobble about.

Both articles measure 12 ½” (H) by 5” (W) by 5”(D). Each item will be sold in conjunction with their respective holiday.

This office finds that the primary purpose of the candleholders is to illuminate the decorative metal boxes. Furthermore, we find that the products are designed and marketed in a manner, which satisfies all requirements for the festive article provision. Customs has held that the representation of a witch and the phrase “Happy Halloween” are so closely linked with the holiday that they are recognized as symbols for that occasion. Similarly, the portrayal of holly berries (found on the wreath that the snowman carries) is the feature that relates the snowman to the festive occasion of Christmas. It should be noted that the depiction of a snowman by itself and the phrase “Let it Snow” bears no significance to the classification of this item as a festive article. Your samples are being returned as requested.

The “Tin Holiday Luminaries” are classified under the following two provisions:

The applicable subheading for the “Tin Holiday Luminaries” (code WCH), 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.

The applicable subheading for the “Tin Holiday Luminaries” (code MAN), will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

At this time articles classified in HTS 9505.90.6000 and 9505.10.2500 are not subject to quota restraints or visa requirements.

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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