CLA-2-94:OT:RR:NC:1:110
Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of Halloween LED candelabra from China.
Dear Ms. Tsiavos:
In your letter dated November 14, 2012, you requested a tariff classification ruling.
The item under considerations is identified as the Candelabra, Item Number 91711. A sample was submitted with your ruling request and will be returned to you. The candelabra is constructed of plastic and measures approximately 13½ inches high. There are three arms extended from the base of the Candelabra. On top of each arm there is a bowl-shaped bobeche fitted with a plastic candle stick. The candles feature a LED (light emitting diode) lamps designed to simulate a candle flame. The Candelabra is powered by three AA batteries, which are located in a battery compartment in the base of the candelabra. The Candelabra is activated by an on/off slide switch. The base and the bobeches are decorated with three dimensional human skulls. You state that the Candelabra, Item Number 91711 will be sold and marketed only for the Halloween holiday. The candle lamp is designed for placement onto any flat surface.
In your letter you expressed the opinion that the Candelabra, Item Number 91711 should be classified as a festive article in heading 9505, HTSUS. Although human skulls in the item may be regarded as a symbol or motif of Halloween, this item incorporates a utilitarian feature – the candleholder’s portion. Since it includes the utilitarian function of holding candles, the item is excluded from classification as festive articles in heading 9505, HTSUS. See Note 1 (v) to Chapter 95, HTSUS.
The Candelabra, Item Number 91711 is classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” However this item is a three-dimensional skull, a symbol that is closely associated with Halloween, a specific holiday in the United States. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS.
The applicable subheading for the Candelabra, Item Number 91711, 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 Hope Abada at (646) 733-3016.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division