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NY I88175

November 19, 2002

CLA-2-95:RR:NC:SP:225 I88175


TARIFF NO.: 9405.50.4000; 9505.90.6000

Ms. Stacy L. Weinberg Dieve
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue, 33rd Floor
New York, NY 10167-3397

RE: The tariff classification of metal lantern candleholders from China.

Dear Ms. Weinberg Dieve:

In your letter dated November 1, 2002, on behalf of Alco Industries, Inc., you requested a tariff classification ruling.

The photographs submitted depict an assortment of three designs (pumpkins, ghosts and bats, and witch) of Item #9091, metal lantern candleholders. Each candleholder is in the shape of a lantern, with a square base, straight sides and a triangular shaped roof with a loop on top for hanging the article. The candleholders have cutouts and paintings to simulate pumpkins, ghosts and bats and witches, respectively. When a candle (not included) is inserted in the candleholder and lit, the light would shine through the holes in the cutouts, illuminating the motifs. We do not consider the assortment a set as there is no need to use the three lanterns together.

In the opinion of this office, these articles are decorative and not principally utilitarian. When the articles hold a candle, the purpose of the candle is to illuminate the article, not to provide light to a room. Unlike the ghosts and bats and witch candleholder, the pumpkins metal lantern candleholder does not possess a motif exclusively tied to the Halloween holiday and therefore it is not a festive article. It will be classified separately from the ghosts and bats and witch metal lantern candleholders.

The applicable subheading for the pumpkins metal lantern candleholder of Item #9091 will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Non-electrical lamps and lighting fittings: Other: Other.” The rate of duty will be 6 percent ad valorem.

The applicable subheading for the ghosts and bats and witch metal lantern candleholder of Item #9091 will be 9505.90.6000, 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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