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NY N008549

March 22, 2007



TARIFF NO.: 9505.90.6000

Ms. Michelle Dias
Princess House
470 Myles Standish Boulevard
Myles Standish Industrial Park
Taunton, MA 02780

RE: The tariff classification of a Halloween Tealight Holder (item #6733) from China

Dear Ms. Dias:

In your letter dated March 12 2007, you requested a tariff classification ruling.

The Halloween Tealight Holder (item #6733) is mostly comprised of glass with a decal and glow in the dark powder applied. A circular tealight holder is attached behind an image of a Jack-O’-Lantern with a Ghost on top and both have defined facial features. The Halloween Tealight Holder (item #6733) measures approximately 4-3/4” in height X 2-1/4” in width X 3-1/2” in length. A tealight candle will not be imported with the Halloween Tealight Holder (item #6733).

Although referred to as a candleholder, the light from a candle placed in the tealight holder only serves to illuminate the festive motif of the Jack-O’-Lantern and Ghost. The Halloween Tealight Holder (item #6733) is purely decorative, not functional, and will be used to decorate the home to help create a scary environment for the Halloween holiday.

The applicable subheading for The Halloween Tealight Holder (item #6733) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Wayne Kessler at 646-733-3026.


Robert B. Swierupski

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