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NY C86420

May 18, 1998

CLA-2-94:RR:NC:2:227 C86420


TARIFF NO.: 9405.50.4000; 3406.00.0000; 9505.10.2500; 7013.39.2000

Mr. Joshua Bloomfield
Tower Group Int'l., Inc.
6730 Middlebelt Road
Romulus, MI 48174-2039

RE: The tariff classification of candleholders, candles, festive wall hangings and glass candy jars from China.

Dear Mr. Bloomfield:

In your letter dated April 7, 1998, on behalf of Crazy Mountain Imports, you requested a tariff classification ruling.

The merchandise at issue consists of the following articles:
a) two oblong-shape glass candleholders, style XC507, which feature spherical-shape top openings possessing circular-shape glass inserts. It is noted that one of the candleholders, which is painted with the festive depiction of Santa standing on a Xmas gift and holding a star, measures approximately 6 inches high by 2 3/4 inches deep with a base diameter of 2 3/4 inches, while the other holder measures about 3 1/2 inches high by 2 3/4 inches deep with a base diameter of 3 inches and has a painted exterior that depicts a funny angel in flight with the wording "May the Light of Christmas Warm Our Hearts." Both articles possess round-shape glass inserts, designed to be inserted into the top openings, which measure nearly 1 3/4 inches high with an open top diameter of 2 1/4 inches and an interior base of 1 1/2 inches, noting these inserts taper downward so as to hold a candle.
b) a festive wall hanging, style number XF168, which measures about 15 inches long and features a rectangular-shape textile piece depicting Santa, bear and penguin that are standing in front of evergreens. There is affixed beneath this picture, via textile straps, a textile stuffed figurine of a penguin dressed with scarf and hat, noting all the above are attached to a top wooden bar with strands of cord for hanging purposes.
c) a pumpkin-shape glass jar with detachable lid (style number H350), valued at $1.03 each, which measures approximately 6 inches high by 10 inches wide. It is stated to be marketed for holding Halloween candy.
d) the poured Crock Candle (style number XC501) with wax valued at $.32, that is contained in a cylindrical- shape ceramic container, valued at $1.27, which measures approximately 3 3/4 inches high with a top diameter of 3 inches and possesses a removable lid. Its exterior depicts the wording of "Merry Christmas" around the top rim and a flat-shape figure of a bear wearing a Christmas-like cap.

You state that this merchandise should be classified as festive articles under heading 9505, Harmonized Tariff Schedule of the United States (HTS), in accordance with the result of the Midwest Of Cannon Falls Court Case.

However, since the glass candleholders and the glass pumpkin jar are functional in nature, they must be three dimensional, full-bodied representations of an accepted symbol for a holiday to be classified as festive articles within heading 9505, HTS. The instant candleholders do not meet this criterion as they only depict a motif on their exterior. Moreover, although pumpkins are associated with the fall season and harvesting of crops, they are not recognized as an accepted symbol or motif of Halloween.

Further, it is noted that Christmas candles are excluded from classification as festive articles in the Explanatory Note of heading 9505, HTS. This exclusion is substantiated in noting that the court decision did not invalidate or void any Explanatory Note of heading 9505, HTS, or find them to be at cross-purposes with the statutory language of the heading or subheadings.

The applicable subheading for the glass candleholders with top inserts, style number XC507, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 6.3 percent ad valorem.

The appropriate subheading for the festive wall hanging (depicting the picture of Santa, bear and penguin with 3-D hanging penguin), style number XF168, will be 9505.10.2500, HTS, which provides for festive, carnival or other entertainment articles...other articles for Christmas festivities. The duty rate will be free.

The appropriate subheading for the pumpkin-shape glass jar used for holding Halloween candy, style number H350, will be 7013.39.2000, HTS, which provides for other glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics: valued not over $3 each. The duty rate will be 27 percent ad valorem.

The applicable subheading for the Crock Candle with the wording of Merry Christmas on the container, style number XC501, will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be 1.2 percent ad valorem.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds, columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. The Department of Commerce has issued scope rulings indicating that candles in containers that are designed solely for use in connection with the Christmas holiday are outside the scope of the order. In our opinion, the sample candle is not within the scope of the antidumping duty order.

In regard to the above merchandise, there is no quota or visa restrictions pertaining to the importation of these goods.

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.


Robert B. Swierupski

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