CLA-2 CO:R:C:G 086338 TLS
Mr. Steve Ashline
A.N. Deringer, Inc.
P.O. Box 284
Highgate Springs, Vermont 05460
RE: Reconsideration of NY 848304
Dear Mr. Ashline:
Your letter of December 15, 1989 to our New York office
requested a ruling on the proper tariff classification of a
candlestick holder under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA). Our New York office has
requested a reconsideration of the original ruling. Our response
to that request is discussed in detail below.
FACTS:
The article at issue is a candlestick holder with a
decorative base. The holder has a socket in which the candle is
held. It is made of pewter and is not electrical in any way.
New York ruling NY 848304, issued on January 4, 1990, classified
the candlestick holder under 8306.29.00, HTSUSA, as an ornament
of base metal not specifically provided for elsewhere under the
HTSUSA.
ISSUE:
Under which of the following HTSUSA headings is the pewter
candlestick holder properly classifiable:
8306, HTSUSA, covering bells, gongs and the like,
nonelectric, of base metal; statuettes and other ornaments, of
base metal; photograph, picture or similar frames, of base metal;
mirrors of base metal; and base metal parts thereof;
9405, HTSUSA, covering lamps and lighting fittings including
searchlights and spotlights and parts thereof, not elsewhere
specified or included; illuminated signs, illuminated nameplates
and the like, having a permanently fixed light source, and parts
thereof not elsewhere specified or included.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI) govern
classification of articles under the HTSUSA. GRI 1 requires that
classification be determined according to the terms of the
headings and any relative section or chapter notes. Heading 8306
covers, among other things, ornaments of base metal. The
candlestick holder is made of pewter. The holder may be
considered an ornament because of its decorative appearance. We
cannot conclude that the holder is properly classifiable based on
these findings alone, however. The Explanatory Notes (EN),
although not dispositive, should be looked to for the proper
interpretation of the HTSUSA. See 54 Fed. Reg. 35127, 35128
(August 23, 1989). EN 83.06 explains that articles to be
classified under heading 8306 do not include articles of more
specific headings, even if those articles are suited by nature or
finish as ornaments. Thus, we must consider other headings to
determine the proper classification.
Heading 9405 covers lighting fittings not elsewhere
specified or included. The term "lighting fittings" also
encompasses candlestick holders. We again look to the
Explanatory Notes for guidance in these matters. EN 94.05(I)(6)
explains that heading 9405 covers in particular candelabra,
candlesticks, and candle brackets. It appears that the terms
"candlestick", "candlestick holder", and "candleholder" are used
interchangeably. Reference to lexicographic authorities is
proper when determining the meaning of a tariff term. See Hasbro
Industries, Inc. v. United States, 703 F. Supp. 941 (CIT 1988),
aff'd, Appeal No. 89-1202 (Fed. Cir. 1989), Customs Bulletin,
Vol. 23, No. 31 at p. 26; C.J. Tower & Sons of Buffalo, Inc. v.
United States, 673 F.2d 1268, 1271 (CCPA 1982). Candleholder has
been defined as a candlestick, Webster's II New Riverside
University Dictionary 224 (1st ed. 1984), and as a holder for a
candle; candlestick, The Random House Dictionary of the English
Language 216 (1st ed. 1983). Candlestick has been defined as a
utensil for supporting a candle, whether elaborately made or in
the common form of a saucer with a socket in the center...
Webster's New International Dictionary 390 (2d ed. 1939). Based
on these definitions, we find the subject candlestick holder to
be in fact a candlestick as the term is used in the Explanatory
Notes. The article at issue has a socket where a candle may be
fitted into place to be held there. Simply put, the candlestick
holder holds candles. Therefore, it is properly classifiable
under heading 9405.
HOLDING:
The candlestick holder is classified under subheading
9405.50.40, HTSUSA, as a non-electrical lighting fitting, other
than those of brass.
Sincerely,
John Durant, Director
Commercial Rulings Division