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NY J89038




October 20, 2003

CLA-2-95:RR:NC:SP:225 J89038

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Lucia Ceydeli
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of candleholders from China.

Dear Ms. Ceydeli:

In your letter dated October 7, 2003, you requested a tariff classification ruling.

You submitted samples of a “Halloween Earthenware Tealight Holder Assortment (Black Cat, Ghost, and Jack-O-Lantern)” identified as style number SH030018. The Black Cat is a decorative candleholder that consists of the head of a cat that is made of black earthenware and measures approximately 7-1/2 inches in height and 5 inches in diameter. The Black Cat has an opening on top of its head, and other openings in its eyes, ears, and teeth-filled mouth, an orange nose, and wire whiskers.

The Ghost is a decorative candleholder that consists of the head of a ghost made of white earthenware and measures approximately 9 inches in height and 5 inches in diameter. The Ghost has an opening at the top of the head, and other openings in its eyes, teeth-filled mouth, and on the side of its face. The Ghost is decorated with a small metal spider hanging from a wire attached to the top of its head, two metal bats attached by metal springs above each eye, and two black spiders molded to its cheeks.

The Jack-O-Lantern is a decorative candleholder that consists of a pumpkin with a jack-o-lantern face that is made of orange earthenware and measures approximately 6 inches in diameter. The Jack-O-Lantern is decorated with a green stem on top, and two metal leaves attached by metal springs above the eyes. It has openings in its eyes, nose, and teeth-filled mouth.

When a tealight candle (not included) is inserted inside these candleholders and lit, the flame will shine through the various openings and illuminate the face of the Black Cat, Ghost, or Jack-O-Lantern. The candleholders are intended as decorative articles to create a scary environment for the Halloween holiday, and not to illuminate a room.

Your samples are being returned as requested.

The applicable subheading for the “Halloween Earthenware Tealight Holder Assortment (Black Cat, Ghost, and Jack-O-Lantern)” identified as style number SH030018 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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