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NY N020836




December 17, 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 “Nutcracker Wooden Windmill Candle Holder” (item number A072MA02368) from China

Dear Mr. Crago:

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

The “Nutcracker Wooden Windmill Candle Holder” (item number A072MA02368) measures approximately 13” in height x 11” in width x 11” in length. 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 Nutcracker scene just below the windmill. The scene consists of six Nutcrackers on the upper rotating level and six snowmen on the bottom rotating level. The six columns that separate the upper and lower rotating levels are decorated as Nutcrackers.

The “Nutcracker Wooden Windmill Candle Holder” (item number A072MA02368) is not a functional candle holder that provides significant illumination. The candles only serve to power the wooden windmill to rotate the Nutcracker festive scene just below it.

The “Nutcracker” is a recognized festive motif and is considered to be only associated with the Christmas holiday. Therefore, the “Nutcracker Wooden Windmill Candle Holder” (item number A072MA02368) will be used purely as a decoration to help create a festive environment for the home during the Christmas holiday.

The applicable subheading for a “Nutcracker Wooden Windmill Candle Holder” (item number A072MA02368) 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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