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NY N006981




February 27, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Tammie Oliver
KOHL’S Dept. Store
N56 W17000 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of Tea Light Holders (HA07109-1, HA06209B, HA06209C) from China

Dear Ms. Oliver:

In your letter dated February 7, 2007 you requested a tariff classification ruling.

The Tea Light Holders (HA07109-1, HA06209B, HA06209C) are in the shape of a mini lamp with the shade covering the tea light holder. The circle shaped base is comprised of polyresin and natural calcium carbonate and measures 6” in diameter. The shade is made of frosted glass and supported by a steel rod. The Tea Light Holder measures 11” in height.

Style # HA06209B has a base covered with a spider web and a haunted house on top with a ghost sticking out of the window. The white frosted glass lampshade is covered with a spider web and two medium sized spiders with green eyes and a purple smile. There are six small spiders with the same facial features hanging down from the rim of the shade.

Style #HA07109-1 has a base that features a Jack-O’-Lantern, Mummy and Frankenstein, each with defined eyes, nose and smile, standing on top of a patch of grass, holding signs that say “R.I.P” and “Here Lies My Mummy” and are surrounded by other Jack-O’-Lantern’s that have purple bats on coiled springs attached to them. The white frosted glass lampshade is covered with medium sized bats. There are six small bats hanging from the rim of the shade.

Style #HA06209C has a base that features a haunted house sitting on a patch of grass surrounded by smiling Jack-O’-Lantern’s. The orange frosted glass lampshade is decorated with normal and medium sized Jack-O’-Lantern’s with defined eyes, nose and smile. There are six candy corns hanging down from the rim of the shade.

The Tea Light Holders (HA07109-1, HA06209B, HA06209C) do not function as traditional lamps that emit substantial light. The light from a candle placed in the tea light holder only serves to illuminate the festive Halloween motifs on the frosted lampshade. The Tea Light Holders (HA07109-1, HA06209B, HA06209C) are purely decorative, not functional, and will be used to decorate the home to help create a scary environment for the Halloween holiday.

The applicable subheading for the Tea Light Holders (HA07109-1, HA06209B, HA06209C) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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