CLA-2-94:RR:NC:2: 227 B83768
Ms. Carla J. Ryniawec
R.L. Swearer Company, Inc.
P.O. Box 471
Sewickley, PA 15143-0471
RE: The tariff classification of candleholders and figurines from
China and Hong Kong.
Dear Ms. Ryniawec:
In your letter dated March 17, 1997, on behalf of your client,
The Gifthub, you requested a tariff classification ruling.
The subject merchandise, based on the photos submitted,
consists of the following articles of polyresin:
a) candleholders in the form of "nativity scenes,"
item numbers 662799 and 662306, which measure 5 to 6
inches high and feature open top structures designed
for the insertion of candles;
b) candleholders depicting "Santa Clauses," item numbers
762427 and 788522, which measure 4 to 5 inches high
and possess top openings designed for the insertion of
candles;
c) a candleholder, item number 613451 (referred to as the
"Advent Candleholder") in the form of doves situated
near bushes of leaves/berries that feature top
openings designed to contain candles. It is stated
that this item measures 7 inches in height;
d) candleholders depicting teddy bears situated near
snow-covered open top tree stumps, item number
786214, which are designed to contain candles. It is
stated that these items measure 4 inches in height;
e) figurines of the three wise men on camelback, item
number 648552, which measure 9 1/2 inches in height.
You claim that the candleholders depicting the "nativity scenes" (item numbers 662799 and 662306) should be classified
under subheading 9505.10.3000, HTS, which provides for nativity
scenes and figures thereof, while the candleholders in the form
of "Santa Clauses" (item numbers 762427 and 788522) as well as
the "Advent Candleholder" (item number 613451) should be
classified under subheading 9505.10.2500, HTS, which provides for
other articles for Christmas festivities and parts and
accessories thereof. However, since these candleholders serve
the functional role of containing candles, which is specifically
provided for elsewhere in the tariff, consideration of
classification under the above subheadings is precluded.
Further, you state that the figurines of the three wise men,
item number 648552, should be properly classified under
subheading 9505.10.3000, Harmonized Tariff Schedule of the United
States (HTS), which provides for nativity scenes and figures
thereof. However, since these figures are not being imported in
conjunction with the principal characters of "Jesus," "Mary," and
"Joseph," they are not considered to be a "nativity scene" for
tariff purposes and, therefore, are precluded from consideration
as a festive article under heading 9505, HTS.
The applicable subheading for the candleholders, item
numbers 662799, 662306, 762427, 788522, 613451 and 786214, will
be 9405.50.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other non-electrical lamps and lighting
fittings. The duty rate will be 6.6 percent ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the figurines of the three wise
men. Your request for a classification ruling should include
the following:
1) A precise composition of the material "polyresin."
2) Please indicate if the "polyresin consists of pure
plastics material or a combination of plastics and
another material. If it consists of a blend of
plastics and another material, please indicate the
precise mineral or chemical name of the other
material which is blended with the plastics. Please
indicate whether this other material is derived from
crushed or ground stone, a mineral source other than
stone, a synthetic chemical or another source.
3) Please indicate the percentage of plastics and the
percentage of the other material present in the
product. Are the plastics and the other material uniformly blended through the body of the article?
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
George Kalkines at 212-466-5794.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division