CLA-2-69:OT:RR:NC:1:128
Ms. Sidestra Elvi
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of a porcelain figurine from China.
Dear Ms. Elvi:
In your letter dated June 20, 2008, you requested a tariff classification ruling.
The submitted sample is a porcelain figurine, identified as XHD Snowman Candle Holder Asst, Liss Item #9003141, which measures approximately 4 inches in height by 4 ½ inches across its widest width by 4 inches in depth. The item will be available in two styles. The first style is the submitted sample. It consists of a snowman figure sitting at the edge of a base representing a mound of snow, with its feet in the air and wearing a Santa hat, a black scarf and black boots. Lying by its side are a red bird and a bell. Next to the snowman is a miniature evergreen tree. At the center of the base is an opening measuring 1 ½ inches in diameter for placement of a tealight candle. Your request depicts the second style, which is similar to the first style, except that the snowman figure is lying on its stomach and wearing a stovepipe hat.
In your request you suggest classification under subheading 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), which grants duty free treatment for articles classifiable in subheading 9405.50, HTSUS, for non-electrical lamps and lighting fittings. However, a tealight candle placed in the center of the article will not provide light. It is not designed, nor is it principally used, to provide light. The illumination of a lit candle simply enhances the already decorative nature of the article. It will not be purchased for its lighting characteristics. Therefore, it does not meet the term of "Lamps and lighting fittings" under Heading 9405, HTSUS, and as such is excluded from classification in subheading 9817.95.05, HTSUS.
Your sample is being returned as requested.
The applicable subheading for the porcelain figurine, identified as XHD Snowman Candle Holder Asst, Liss Item #9003141, will be 6913.10.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Of porcelain or china: 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 Sharon Chung at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division