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NY H88223

February 11, 2002

CLA-2-95:RR:NC:2:225 H88223


TARIFF NO.: 9505.90.6000

Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a Halloween candleholder, item # HCC8019 from China.

Dear Mr. Hoffacker:

In your letter dated February 4, 2002, you requested a tariff classification ruling, on behalf of Big Lots Stores Inc., your client.

You are requesting the tariff classification on an assortment that is described as Halloween dolomite tea light holders, item number HCC8019. The items are decorative candleholders that are produced in four appropriate Halloween symbols: a pumpkin (jack-o’-lantern), a ghost, a witch and a cat. A candle (not included) is placed inside each candleholder to light up the item and enhance its appeal. A colored illustration was submitted, in lieu of samples.

Classification of the subject merchandise rests on its apparent satisfaction of the guidelines set for festive articles. In general, merchandise is classifiable in heading 9505, HTSUSA, as a festive articles when the article, as a whole:
is not predominantly of precious or semiprecious stones, precious metal or metal clad with precious metal; functions primarily as a decoration or functional item used in celebration of and for entertainment in the home on a holiday; is associated with or used on a particular holiday

An article’s satisfaction of these three criteria is indicative of classification as a festive article. The motif of an article is not dispositive of its classification and, consequently, does not transform an item into a festive article. It must be used in the same manner as merchandise which defines the class. The instant assortment meets the necessary requirements.

The applicable subheading for the Halloween candleholder, item # HCC8019, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be free.

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 Alice Wong at 646-733-3026.


Robert B. Swierupski

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