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NY H88949




March 8, 2002

CLA-2-95:RR:NC:SP:225 H88949

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 9505.90.6000

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of a Xmas Dolomite Candle Holder – Santa House Look and a Halloween Dolomite Candle Holder – Horror House Look from China.

Dear Mr. Liu:

In your letter dated February 22, 2002, you requested a tariff classification ruling.

You submitted the following photographs and samples:

Item #C74T1312, Xmas Dolomite Candle Holder – Santa House Look, consists of an assortment of three porcelain houses that measure approximately 8” in height x 4” in width x 4” in length. The first design has a snow covered roof and is decorated with two wreaths with red bows with gold chains hanging from the roof, holly leaves and holly berries on all four sides, the face of Santa Claus with red hat peering from two windows, and a front door outlined with red and green stripes. The second design has a brown and white roof decorated with Santa Claus, red and white circular swirls on the sides, and a front door framed by a red dotted fir tree outlined in white and a red and white pole with red stripes. The third design has a red roof decorated with holly leaves with holly berries and red and white stripes, pink colored sides, a gingerbread man standing by a brown door outlined with red and white stripes, and various colored geometric shapes around its base.

Item #C79F1557, Halloween Dolomite Candle Holder – Horror House Look, is a dolomite double decker house that measure approximately 8” in height x 4” in width x 4” in length, and is decorated with two jack-o-lanterns hanging from the upper roof and two jack-o-lanterns and two black spiders next to the upper windows. The lower house is decorated with the words “Spooky Shack” above its door, a sign with the word “Beware”, a jack-o-lantern on top of its roof, and jack-o-lanterns and skulls along its window sills.

All of the houses are designed to have a candle placed inside. When the candle is lit, the amount of light emitted only serves to illuminate the house, not the surrounding area. The houses depict recognized symbols of Christmas and Halloween and satisfy the criteria for the festive article provision as purely decorative items for their particular holidays.

The applicable subheading for Item #C74T1312, Xmas Dolomite Candle Holder – Santa House Look, 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.

The applicable subheading for Item #C79F1557, Halloween Dolomite Candle Holder – Horror House Look, will be 9505.90.6000, 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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