CLA-2-69:OT:RR:NC:1:128
Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of decorative dolomite ceramic articles from China
Dear Mr. Crago:
In your letter dated March 5, 2008, on behalf of Walgreens, you requested a tariff classification ruling.
You submitted three samples identified as item number A072LA00891, Christmas Tealight Candle Holder. The candle holders are made of dolomite ceramic and measure 3” in diameter by 2 5/8” in height. The items come in 3 assorted designs:
Santa, snowman with top hat, and penguin with Santa cap
Snowman with a Santa hat, snowman with top hat, snowman with black cap, with star-topped pine trees between each snowman
Angel with the word “Hope”, angel with the word “Love”, and angel with the word “Joy”, with yellow star between each angel
All of the figures on the candle holders are three dimensional. A tealight candle will be placed in the center of the figures that form a circle around the sides. These products are intended to be sold by your retail store clients during and for the Christmas holiday season.
You stated that Walgreens believes that the candle holders should be classified as festive articles due to their Christmas motifs; however, due to recent Headquarters rulings, as candle holders, they are considered utilitarian and are therefore precluded from classification as festive articles in Heading 9505, Harmonized Tariff Schedule of the United States (HTSUS).
You suggested that, because of their size and shape, these items are candle holders of a kind used to provide direct illumination, and therefore classifiable as lamps and lighting fittings under Heading 9405, HTSUS. You also stated that the three dimensional representation of the figures warrants consideration under Heading 9817, HTSUS.
Subheading 9817.95.05, HTSUS, grants duty free treatment for “Articles classifiable in subheadings 3924.10, 3926.90, 6307.90, 6911.10, 6912.00. 7013.22, 7013.28, 7013.41, 7013.49, 9405.20, 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 subject candle holders are designed for use with a tealight candle. A tealight candle placed well below and in the center of three decorative figurines will only enhance the decorative nature of the articles. They are not designed, nor are they principally used, to provide light. They will not be purchased for their lighting characteristics. Therefore, they do not meet the term of “Lamps and lighting fittings” under Heading 9405, HTSUS, and as such are excluded from classification in subheading 9817.95.05, HTSUS.
Although the candle holders are considered utilitarian and precluded from classification as festive articles in Heading 9505, HTSUS, they are primarily ornamental articles with the ancillary feature of candle holders.
The applicable subheading for the decorative dolomite ceramic articles identified as item number A072LA00891, Christmas Tealight Candle Holder, will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% ad valorem. The merchandise is not subject to quota restraints or visa requirements.
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 Sharon Chung at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division