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NY B83768

April 16, 1997

CLA-2-94:RR:NC:2: 227 B83768


TARIFF NO.: 9405.50.4000

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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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