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NY I85344




August 16, 2002

CLA-2-95:RR:NC:SP:225 I85344

CATEGORY: CLASSIFICATION

TARIFF NO.: 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 wax filled candles, wall hangings, and candleholders from China.

Dear Ms. Weinberg:

In your letter dated August 15, 2002, on behalf of your client, Alco Industries, you requested a tariff classification ruling.

You submitted the following photographs:

Item #9076, Ceramic Pumpkin Candle In Display Unit, consists of a wax candle poured into a ceramic container shaped like a pumpkin with a jack-o-lantern face. When the wick is lit, the jack-o-lantern face is illuminated.

Item #9077, Ceramic Jack O’ Lantern, is a three-dimensional ceramic candleholder in the shape of a pumpkin with a jack-o-lantern face and wearing a witch hat. The candleholder has cutouts for the eyes, nose and mouth, so that when a tealight candle (not included) is inserted and lit the jack-o-lantern face is illuminated.

Item #9079, Halloween Ceramic Hat W/Pumpkin Design, is a ceramic candleholder in the shape of a three-dimensional witch hat decorated with jack-o-lanterns and cut out bats. The jack-o-lanterns have cut out eyes, noses and mouths, so that when a tealight candle (not included) is inserted and lit the jack-o-lantern faces and bats are illuminated.

Item #9080, Metal Halloween Design Wall Plaque – 2 Asst. Designs, consists of a set of decorative metal wall hangings depicting images of ghosts, black cats, and jack-o-lanterns.

Item #9085, Halloween Design Metal Candleholder – 2 Designs Cat & Pumpkin, consists of a set of two metal wall hangings (a black cat, a jack-o-lantern) that are designed to hold tealight candles (not included). The wall hangings are attached to metal chains for hanging and have cutouts for the eyes, noses and mouths, so that when a tealight candle is inserted and lit the jack-o-lantern faces and bats are illuminated.

The applicable subheading for Item #9076, Ceramic Pumpkin Candle In Display Unit, Item #9077, Ceramic Jack O’ Lantern, Item #9079, Halloween Ceramic Hat W/Pumpkin Design, Item #9080, Metal Halloween Design Wall Plaque – 2 Asst. Designs, Item #9085, Halloween Design Metal Candleholder – 2 Designs Cat & Pumpkin, 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 Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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