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NY I85116




August 14, 2002

CLA-2-95:RR:NC:SP:225 I85116

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000; 9505.90.6000

Ms. Stacy L. Weinberg
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of a candle lamp and candleholders from China.

Dear Ms. Weinberg:

In your letter dated August 5, 2002, on behalf of your client, Alco Industries, you requested a tariff classification ruling.

You submitted the following photographs:

Item #9094, Metal Candle Lamp With Halloween Pumpkin Design, is a metal candleholder in the shape of a lamp with three cane legs and a shade on top. The middle section of the lamp is decorated with a jack-o-lantern and black cat, and its shade is decorated with a jack-o-lantern. The item is a functional lamp that illuminates the room and does not meet the three-dimensional requirement of a festive article.

Item #11008, Halloween Witch W/Skull Candleholder, is a candleholder in the shape of a three-dimensional witch with her left hand on a skull and her right hand holding a sign that reads “Happy Halloween.” The candleholder is designed to hold a tealight candle (not included).

Item #11009, Large Halloween Witch W/Skull Candleholder, is the same design as Item #11008, except in a larger size.

Item #11010, Large Halloween Witch W/Pumpkin Candleholder, is a candleholder in the shape of a three-dimensional witch sitting on a jack-o-lantern. The candleholder is designed to hold a tealight candle (not included).

Item #11011, Halloween Witch & Pumpkin Candleholder, is the same design as Item #11010, except in a smaller size.

The applicable subheading for Item #9094, Metal Candle Lamp With Halloween Pumpkin Design, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Non-electrical lamps and lighting fittings: Other: Other.” The rate of duty will be 6 percent ad valorem.

The applicable subheading for Item #11008, Halloween Witch W/Skull Candleholder, Item #11009, Large Halloween Witch W/Skull Candleholder, Item #11010, Large Halloween Witch W/Pumpkin Candleholder, and Item #11011, Halloween Witch & Pumpkin Candleholder, 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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