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NY L83195




March 30, 2005

CLA-2-95:RR:NC:SP:225 L83195

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500; 9602.00.4000

Ms. Mary E. Keller
Exel Global Logistics Inc.
2151 Southpark Dr., Suite 1
Hebron, KY 41048

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Keller:

In your letter dated February 21, 2005, on behalf of your client Beck International Inc., you requested a classification ruling.

You have submitted two samples of wax tea light candle holders. They are identified as style number LX40356 and style number LX40355. The candles serve primarily for the purpose of illuminating the articles. They are not used as light in a room or other areas.

Style number LX40356 is a three-dimensional Santa Claus head made of wax. The Santa Claus head is a hollowed out piece of wax that measures approximately 5 inches in diameter by 3-1/2 inches high and the sides are approximately ½ inch thick. Santa’s red hat flops to one side and a jingle bell is attached as a tassel. A tea light candle is placed inside the Santa Claus head, and when it is lit his face will glow.

Style number LX40355 is a three-dimensional depiction of a Snowman head made of wax. This snowman head is a hollowed out piece of wax that measures approximately 5 inches in diameter by 3-1/2 inches high and the sides are approximately ½ inch thick. The snowman is wearing a red and white stripped Santa hat that has a jingle bell attached as a tassel. A tea light candle is placed inside the snowman head and when it is lit, his face will glow.

Your letter of inquiry states that the Santa Claus head and the Snowman head will be imported with a tea light candle, packaged in cellophane and tied with a bow on top for retail sale. You further state that these items will be sold in the seasonal section of the stores as a home decoration for the Christmas holidays. The Santa Claus head is the only item that will be classified as a festive article in Chapter 95. The Snowman head is not considered to be a festive article of Chapter 95. Classification of this product will be in Chapter 96.

The samples are returned as you requested.

The applicable subheading for item number LX40356, Santa Claus head 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 the wax snowman head will be 9602.00.4000, HTS, which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Molded or carved articles of wax. The rate of duty will be 1.8 percent ad valorem.

     Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, telephone number (202) 482-3148.

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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