CLA-2-95: D13 F84876
Ms. Tara Thobe
Bath & Body Works
7 Limited Parkway East
Reynoldsburg, OH 43068
RE: The tariff classification of the "Halloween Taper Candle Holder" made in China.
Dear Ms. Thobe:
In a letter dated March 23, 2000, you requested a tariff classification ruling. A sample was provided.
The sample, "Halloween Taper Candle Holder" style #22607 is a ceramic taper holder in the form of a jack-o-lantern. The holder measures approximately 3 inches in length and 2.5 inches in height. A friendly ghost stands on each side of the jack-o-lantern holding a trick or treat bag.
Candleholders are usually classified in Chapter 94. However, as a result of the court case of Midwest of Cannon Falls vs. U.S. 96-1271, -1279, certain articles, classified elsewhere in the tariff, may now fall within the scope of Heading 9505. A range of factors will be considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise.
The "Halloween Taper Candle Holder" serves as both a decoration and as a utilitarian item. In the case of a utilitarian article, the court has accepted only three dimensional, full-bodied representations of accepted symbols of a recognized holiday. A list of accepted motifs or symbols for various holidays may be found in the Informed Compliance Handbook on the Classification of Festive Articles, dated November 1997. It has been established that jack o lanterns are an accepted symbol of Halloween, a recognized holiday. Therefore, we find the instant product satisfies all requirements to qualify as a festive article within Chapter 95.
The applicable subheading for the "Halloween Taper Candle Holder" style #22607 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles; other; other. The rate of duty is free.
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.
Sincerely,
Jeffrey R. Walgreen
Port Director
Portland, Maine