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NY N024490




March 18, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000; 9817.95.05

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a tealight candleholder from China.

Dear Mr. Crago:

In your letter dated March 11, 2008, you requested a tariff classification ruling.

The merchandise under consideration is the Christmas Tree Tealight Holder, item number A072MA02965. This item is an iron wire consisting of four 360° turnings of one arm of an Archimedean spiral reaching a height of approximately 8 inches, representing a stylized three-dimensional Christmas tree with a diameter of approximately 5¼ inches at its widest point. The Christmas tree is complete with decorative bells and a five-point star affixed to its top. The Christmas tree sits on a base comprised of four scrollwork wire legs with a receptacle specifically designed and fitted to hold a tealight candle while leaving the flame completely exposed. The Christmas Tree Tealight Holder is designed to be placed on any flat surface.

The Christmas Tree Tealight Holder is classifiable in 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for non-electrical lamps and lighting fittings. However, this item is in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States and therefore, is eligible for duty-free treatment in subheading 9817.95.05, HTSUS.

The applicable subheading for the Christmas Tree Tealight Holder, item number A072MA02965, 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/.

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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