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NY N020834




December 14, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.1500

Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale FL 33301

RE: The tariff classification of a “Christmas Wooden Windmill Candle Holder” (item number A072AA03685) from China

Dear Mr. Crago:

In your letter dated December 12, 2007, you requested a tariff classification ruling.

The “Christmas Wooden Windmill Candle Holder” (item number A072AA03685) measures approximately 3.75” in width x 5.25” in length x 7” in height. When the four inch candles, which are not included, are placed in the four holders at the bottom of this item, the heat generated from the candles rotates the wooden windmill above, which in turn rotates the Christmas scene just below the windmill. The Christmas scene features a snowman in a Santa suit and Santa hat, with a gift bag containing a wrapped present, all of which rotate around an undecorated pine tree.

The “Christmas Wooden Windmill Candle Holder” (item number A072AA03685) is not a functional candle holder that provides significant illumination. The candles only serve to power the wooden windmill to rotate the Christmas scene below it. The item is purely decorative, not functional, and will be used to decorate the home during the Christmas holiday.

The applicable subheading for the “Christmas Wooden Windmill Candle Holder” (item number A072AA03685) will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” 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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