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NY J87039

August 26, 2003

CLA-2-94:RR:NC:2:227 J87039


TARIFF NO.: 9405.50.4000; 9505.10.2500

Mr. Dennis Morse
BDP International, Inc.
2721 Walker Avenue N.W.
Grand Rapids, MI 49504

RE: The tariff classification of a decorative candleholder and festive article from China.

Dear Mr. Morse:

In your letter dated July 29, 2003, on behalf of Meijer Distribution, you requested a tariff classification ruling. Samples are being returned as requested.

The submitted samples consist of the following articles:

1) a decorative candleholder (item number M2116378), measuring approximately 18 ¾ inches high, that depicts a three-dimensional iron reindeer-shaped figure with amber- colored plastic beads and incorporates a top concave-like iron receptacle with a spike at its midsection for securing a candle (not included);

2) a festive article (item number M2116385), measuring about 10 inches in height, that depicts dual matching two-dimensional iron Christmas tree-shaped figures with amber-colored plastic beads and incorporates a cylinder-like iron candle receptacle between the bottom portion of the trees, noting that the light of a tealight candle (not included) will be used to enhance the article’s decorative effect.

You inquire whether these items, being sold as Christmas decorations, would be classified as festive articles for tariff purposes. Since the reindeer-shaped figure with top candle receptacle, item number M2116378, is not a three-dimensional representation of an accepted symbol, consideration of classification as a festive article for tariff purposes is precluded.

The applicable subheading for the decorative candleholder, item number M2116378, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the festive article, item number M2116385, will be 9505.10.2500, HTS, which provides for festive, carnival or other entertainment articlesarticles for Christmas festivitiesChristmas ornaments: 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 George Kalkines at 646-733-3028.


Robert B. Swierupski

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