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NY 806944




March 17, 1995

CLA-2-69:S:N:N3:227 806944

CATEGORY: CLASSIFICATION

TARIFF NO.: 6913.90.50; 9405.50.30; 9405.50.40

Mr. Arlen T. Epstein
Serko & Simon
One World Trade Center
New York, N.Y. 10048

RE: The tariff classification of ornamental ceramic or metal articles from China and Taiwan.

Dear Mr. Epstein:

In your letter dated February 9, 1995, you requested a tariff classification ruling. Samples are being returned as requested.

The merchandise in question are described as follows:

1. Item number 14323 is a ceramic article bearing the square shape of a standing paper bag. The item is orange in color with an opening on top allowing for placement of a votive candle inside the "bag". The light from the candle is used to enhance the cut out features of the face of a pumpkin located on one side of the article. The article does not represent the form of a pumpkin as that described in HQ 087153 dated August 23, 1990. This article depicts an orange colored "bag" rather than the rounded shape of a pumpkin. Orange colored bags, regardless of their motif, are not traditionally associated with Halloween.

2. Item number 14312 is a ceramic candleholder representing an orange colored pumpkin. The candleholder is unlike that described in HQ 087153 in that there are no cut out facial features of the pumpkin which would permit the candle to "illuminate the pumpkin's face". Rather, this piece of ceramic has a painted on face with an opening on top for the flame of the candle. The purpose of the candle is to bring light to the room and not to illuminate the face of the pumpkin. This item simply serves as a decorative holder for the candle.

3. Item number 14389 is a metal candleholder measuring approximately 7 and 1/2 inches in height and stands on a base approximately 3 and 1/4 inches in diameter. Attached to the candleholder is a flat metal cutout Santa Claus figure with the facial features of an animal.

4. Item number 14483 is a brass candleholder comprised of a brass stand, a glass cup and a votive candle. The glass cup fits into the metal stand and the votive candle fits into the bottom of the glass cup.

5. Item number 14485 is a brass candleholder approximately 5 and 3/4 inches in height with a brass shaped frog attached to the base having a holder for an approximately 6 inch long candle. The candle will be included with the item.

The applicable subheading for the ceramic pumpkin bag, item number 14323 will be 6913.90.50, Harmonized Tariff Schedule of the United States (HTS), which provides for ornamental ceramic articles of other than porcelain or china. The rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the ceramic pumkin candleholder, item number 14312, and the metal Santa candleholder, item number 14389, will be 9405.50.40, HTS, which provides for other non-electrical lamps and lighting fittings not of brass. The rate of duty will be 7.3 percent ad valorem.

The applicable subheading for the brass votive candleholder, item number 14483, and the brass frog candleholder, item number 14485, will be 9405.50.30, HTS, which provides for other non-electrical lamps and lighting fittings of brass. The rate of duty will be 5.7 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 this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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