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NY I80282

April 8, 2002

CLA-2-95:RR:NC:SP:225 I80282


TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of a Turkey Candleholder from China.

Dear Mr. Hoffacker:

In your letter dated March 29, 2002, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

The submitted photograph, Item #E10595, Turkey Candleholder, consists of a full-bodied three dimensional metal turkey candleholder that stands approximately 15 inches in height and has glass feathers outlined with metal wire. There are five empty glass votive containers attached to the metal wire and, when lit with candles (not included), will illuminate just the turkey and not the surrounding area. This item is made of 70% metal, 20% metal wire and 10% glass and is intended as a tabletop decoration for the Thanksgiving holiday.

In the case of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279, the court accepted certain products as festive articles in Chapter 95. A range of factors are considered in determining when an article qualifies for the festive provision. In general, merchandise is classifiable as a festive article in heading 9505, HTSUS, when the article, as a whole:

1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal;

2. Functions primarily as a decoration or functional item used in celebration of, and for entertainment on, a holiday; and

Is associated with or used on a particular holiday.

Additionally, we must consider the general physical characteristics of the article, the expectation of the ultimate purchaser, the channels of trade, the environment of sale (accompanying accessories, manner of advertisement and display), the use in the same manner as merchandise which defines the class, economic practicality of so using the import, and recognition in the trade of this use. This office believes that the turkey is closely associated with the Thanksgiving holiday and that this decorative Turkey Candleholder is classifiable as a festive article in Chapter 95.

The applicable subheading for Item #E10595, Turkey Candleholder, 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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