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NY N023983




March 12, 2008

CLA-2-94:OT:RR:NC:1:110

CATEGORY: CLASSIFICATION

TARIFF NO.: 8306.29.0000; 9405.50.4000; 9817.95.05

Ms. Holly VanDeusen
Darice
13000 Darice Parkway, Park 82
Strongsville, OH 44149-3800

RE: The tariff classification of candleholders from China.

Dear Ms. VanDeusen:

In your letter dated February 18, 2008 you requested a tariff classification ruling on behalf of your client, Lamrite West Incorporated.

The merchandise under consideration is item number 2482-001, 3 inch Tealight Xmas Tree Candleholder; item number 2658-61, 2 inch, 3 pack, Red Glass Candleholders; item number 6561-22, Glass Tealight Candleholder with Christmas Tree; item number 2652-56, Candy Tealight Candleholder; and item number 2656-22, Tin Glass Gingersnap Candleholder. Samples of all items were submitted with your ruling request and will be returned to you.

The Tealight Xmas Tree Candleholder is a clear glass article made in the shape of a pine tree with green trim. It measures approximately 3 inches by 2¾ inches and is 1 inch tall. This article rests horizontally on a flat surface and features a socket in its center specifically fitted for a tealight or votive candle. The Candy Tealight Candleholder is a clear glass article with red trim, and is made in the shape of a round hard candy with wrapper. This article measures approximately 5 inches by 2½ inches and is ¾ of an inch tall. This article rests horizontally on a flat surface and features a socket in its center specifically fitted for a tealight or votive candle.

The Glass Tealight Candleholder with Christmas Tree is a glass container with a transparent green tint. It measures approximately 2¾ inches tall with an open top diameter of 2 inches and tapering downwards to the bottom with a diameter of 1½ inches specifically fitted for a tealight or votive size candle. A decorated Christmas tree is suspended from a gold color metal ring, which is cemented to the upper rim of the glass container.

The Tin Glass Gingersnap Candleholder consists of a metal cutout of a gingerbread man-like statuette with openings simulating buttons and measures approximately 6 inches tall. This statuette is attached to a flat round metal base with a coil of wire stationed behind the statuette holding a clear glass votive candle holder. When a candle is lit, the flame enhances the decorative effect of the statuette; any lighting of the surrounding space is only incidental to the use of the importation as decorative article.

The applicable subheading for item number 2656-22, Tin Glass Gingersnap Candleholder will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “statuettes and other ornaments, of base metaland base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other.” The general rate of duty will be Free.

The applicable subheading for item number 2482-001, 3 inch Tealight Xmas Tree Candleholder and item number 2652-56, Candy Tealight Candleholder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittingsNon-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 percent ad valorem.

The applicable subheading for item number 6561-22, Glass Tealight Candleholder with Christmas Tree will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general 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/.

Your inquiry does not provide enough information for us to give a classification ruling on item number 2658-61, the 2 inch, 3 pack, Red Glass Candleholders. Your request for a classification ruling should include the following:

Advertising literature and/or packaging material.

Expectations of the ultimate purchaser re: function and use; channels of trade; environment of sale (accompanying accessories, manner of advertisement and display); use in the same manner as merchandise which defined the class; economic practicality of so using the import; and recognition in the trade of this use.

Please provide supporting evidence such as standards, advertisements, industry publications, and statistics re: sale, use, marketing, etc.

When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 Thomas Campanelli at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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