CLA-2-94:OT:RR:NC:1:110
Mr. Paul Anuschat
Geo. S. Bush & Co., Inc.
P. O. Box 8829
Portland, OR 97208-8829
RE: The tariff classification a candleholder and electric candelabras from China.
Dear Mr. Crago:
In your letter dated August 20, 2008, you requested a tariff classification ruling on behalf of your client, Fred Meyer, Inc./The Kroger Company.
The merchandise under consideration consists of three Halloween Candelabras, and a Halloween Spider Candleholder, Item Number H10314FM, and three candelabras, SKU numbers 6487875322, 6487875323 and 6487875321. Samples of all four items were submitted with your ruling request and will be returned to you.
The Halloween Spider Candleholder is constructed of metal representing a standing spider. The candleholder features a cylindrical metal container measuring approximately 2 inches in diameter and 1 inch tall and is supported by eight spider like metal wire legs raising the holder three inches above a flat surface. This container features a metal holder specifically fitted for a tealight candle leaving the flame of the candle fully exposed providing light completely around the holder.
The three electric Halloween Candelabras feature a base constructed of a combination of agglomerated stone and plastic resin measuring approximately 7 inches tall, in the forms of a three-dimensional tombstone depicting a ghost (SKU 6487875322), a three-dimensional human skull with skeleton bones (SKU 6487875323), and a three-dimensional haunted mansion with a ghost in the window (SKU 6487875321). Mounted on top of each form is a metal wire scroll supporting three taper style candleholder receptacles raising the total height to 11 inches. Each candelabra is packaged in a carton ready for retail sale with three battery operated plastic taper candles measuring approximately 5 inches tall with a rotary switch on the bottom. The electric candles are specifically designed to fit into the receptacles. From the information you provided, the Halloween Spider Candleholder and the three candelabras will be advertised, marketed, labeled and sold during and for the Halloween season.
The three electric candelabras and the Halloween Spider Candleholder are classifiable under subheadings 9405.20.8010and 9405.50.4000 respectively, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electric table lamps and non-electrical lamps and lighting fittings. However, these four items are in the form of three-dimensional representations of a symbols or motifs clearly associated with Halloween. They are designed, marketed and sold during and in celebration of Halloween, which is a recognized holiday in the United States (see HQ H019363). Accordingly, the Halloween Spider Candleholder and three Halloween Candelabras are eligible for duty-free treatment under subheading 9817.95.05, HTSUS.
The applicable subheading for the Halloween Spider Candleholder, Item Number H10314FM, and the three electric Halloween Candelabras, SKU numbers 6487875322, 6487875323 and 6487875321 will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general 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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division