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NY K85545




May 4, 2004
CLA-2-95:RR:NC:SP:225 K85545

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

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

Dear Mr. Hoffacker:

In your letter dated April 23, 2004, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

You submitted samples and photographs of the following assortments:

Item number X144239ACD, Stainglass/Tinplate Candleholder/Decoration, consists of an assortment of three 11-1/2” decorative articles designed for entertainment on, and celebration of, the Halloween holiday. “Ghost” depicts a three-dimensional ghost with a head made of white translucent glass connected to a metal wire frame that forms the skull with two black marble-like eyes and gaps representing the nose and mouth to complete the “face.” The skull itself is attached to a metal lamp-like “body” with a circular base that allows the entire article to stand upright. The top of the “body” has an attached metal cup sized to accommodate a tealight candle (not included). Attached to the underside of the wire frame skull are two wire arms with purple glass “hands.” When a tealight candle is inserted into the holder and lit, the light illuminates the ghost’s face and head. The other two articles of the assortment, “Jack-O’-Lantern” and “Bat” are similar in construction and function to “Ghost” described above. The main difference is that they depict a three-dimensional jack-o’-lantern and bat, respectively.

Item number X624122/4R, Glass/Tinplate Halloween Candleholder, consists of two styles of decorative articles designed for entertainment on, and celebration of, the Halloween holiday. “Haunted House” depicts a metal frame house that measures approximately 9-1/2 inches in height x 7 inches across, with a rectangular stand that allows the article to stand upright. The house is decorated with two spiders at its base and a leave-less tree. The house is divided in five sections (windows). The top section (under the roof) features a spider on a web. The two sections below feature a bat and a jack-o’-lantern, respectively. Below them are two sections featuring a jack-o‘-lantern and a conical traditional witch’s hat. A translucent glass sheet covered these five windows. The back of the house has two metal circular cups for the insertion of tealight candles (not included). When tealight candles are inserted and lit, their flame illuminates the spider, bat, witch’s hat and jack-o’-lanterns exposed in the windows. “Jack-O’-Lantern” depicts a metal jack-o’-lantern and is similar to the “Haunted House” in that it is approximately the same size, made of metal, and decorated with two spiders at its base and a leave-less tree. The jack-o’-lantern also has a glass sheet in front. Behind the glass front are four “windows” that feature a spider web, two jack-o’-lanterns, and a black cat. The back of the jack-o’-lantern has two metal circular cups for the insertion of tealight candles (not included). When tealight candles are inserted and lit, their flame illuminates the spider web, jack-o’-lanterns, and black cat exposed in the windows.

Item number L224044/45, Glass Witch/Jack-O’-Lantern/Bat Candle Bag, consists of an assortment of three rectangular-shaped glass containers that measure approximately 4 inches in width x 6 inches in length x 7 inches in depth. One container is decorated with 4 jack-o’-lanterns. One container is decorated with 4 witches riding broomsticks. One container is decorated with 12 bats. The articles are designed for entertainment on, and celebration of, the Halloween holiday.

Your samples are being returned as requested.

The applicable subheading for Item number X144239ACD, Stainglass/Tinplate Candleholder/Decoration assortment, Item number X624122/4R, Glass/Tinplate Halloween Candleholder (two styles), and Item number L224044/45, Glass Witch/Jack-O’-Lantern/Bat Candle Bag assortment, 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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