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NY 816974

CLA-2-94:RR:NC:GI: 227 816974


TARIFF NO.: 6913.10.5000; 9405.50.4000; 3406.00.0000

Ms. Carolyn Knight
V. Alexander & Co., Inc.
P.O. Box 291929
Nashville, TN 37229-1929

RE: The tariff classification of candleholders, a decorative ceramic article and a candle from China.

Dear Ms. Knight:

In your letter dated November 17, 1995, on behalf of Great American Opportunities, Inc., you requested a tariff classification ruling.

The samples submitted consist of the following articles:
a) the "Toyland Express" porcelain figurine which measures approximately 6 1/2 inches long by 4 3/4 inches high. It depicts a train station during the Christmas season with several Santa's about, noting that the train is filled with toys. There is also a tea lite candle, that is inserted into the posterior portion of its base, which when lit serves to enhance the decorative features of this article;
b) the "Puppy's Surprise Candleholder" which consists of a porcelain candleholder that measures approximately 5 inches high by 3 1/4 inches wide. It depicts a puppy laying on the hearth as well as Santa hanging over a slenderized fireplace decorated for Christmas. Further, it has a tea lite candle situated behind this article in order to simulate an active fireplace; c) the porcelain "Noel Candleholder" which measures about 9 inches long by 4 inches high and spells out the word "NOEL," noting that it is covered with Santa-like bears. It also possesses three candles, measuring around 4 inches in height, that are designed to be inserted into the provided holders situated along its top portion;
d) the porcelain "Praying Angel Candleholders," packaged two in a set, which measure nearly 3 1/2 inches high and possess two tapered candles that are approximately 6 inches long;
e) the "Antique Santa Candle," measuring about 4 inches in height, which consists of a poured candle in a hexagon-shape tin with top cover. This item, which is designed to be used during the Christmas holidays, depicts different Victorian Santa's on each of its container.

Since the above items will be purchased for and sold during the Christmas season, you claim that the subject merchandise should be properly classified under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles for Christmas festivities.

Although the instant articles possess a festive-like motif, it should be noted that their essential character, excepting the "Toyland Express" and "Antique Santa Candle," is imparted by their candleholder, in noting that they primarily serve the function of same. Further, their decorative features serve only to enhance their saleability as candleholders.

In reference to the "Toyland Express," despite its decorative features, is nonetheless considered to be an ornamental figurine of a train station that is of the same class or kind of merchandise used all year round. In regard to the "Antique Santa Candle," this item is considered to be essentially a candle, regardless of being poured into a decorative tin. It should be noted that a motif of an article is not dispositive of its classification and, consequently, does not transform an item into a festive article.

The applicable subheading for the porcelain "Toyland Express" figurine will be 6913.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ornamental ceramic figurines of porcelain. The rate of duty will be free, noting that the value of the candle will be assessed an anti-dumping duty of 54.21 percent ad valorem.

The applicable subheading for the porcelain "Puppy Surprise Candleholder," the "Noel Candleholder" and the "Praying Angel Candleholders" will be 9405.50.4000, HTS, which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 7.3 percent ad valorem. The value of the candles, that are part of the "Puppy Surprise Candleholder" and "Praying Angel Candleholders," will be assessed an anti-dumping duty of 54.21 percent ad valorem.

The appropriate subheading for the "Antique Santa Candle" will be 3406.00.0000, HTS, which provides for candles, tapers and the like, and dutiable at the rate of 4.6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling letter 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.


Roger J. Silvestri

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