CLA-2-69:OT:RR:NC:4:428
Mr. John Whitson
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of a decorative ceramic article from China.
Dear Mr. Whitson:
In your letter dated March 25, 2009, you requested a tariff classification ruling.
The submitted sample is a decorative ceramic article identified as “Porcelain Christmas Tree Candle Holder”, style #T-283245. The item is made of porcelain and consists of two pieces, which when assembled together, create a 4-tier Christmas tree-shaped candle holder that measures approximately 17 inches in height, with a base diameter of 8 inches. It features cutouts of Christmas trees, snowmen, reindeer and snowflakes, and is topped by a solid porcelain star. The base of the candle holder has a circular depression in its center measuring 1¾ inches in diameter which is intended to hold a candle.
Although this item can accommodate a candle, the illumination of a lit candle would only serve to enhance the cutout designs and decorative appeal of the article. It is not designed, nor is it principally used, to provide light. Therefore, the item is not regarded as a non-electrical lamp or lighting fitting of heading 9405, Harmonized Tariff Schedule of the United States (HTSUS).
In your letter you suggest that the candle holder falls within the definition of a festive article associated with the holiday of Christmas. However, as per HRL H017693, Chapter Note 1 (v) to Chapter 95, HTSUS, excludes articles that have either a primary or secondary utilitarian function. Since the candle holder has the utilitarian function of housing a candle, it is excluded from classification under heading 9505, HTSUS.
Although the candle holder is considered utilitarian and precluded from classification as a festive article in heading 9505, HTSUS, it is primarily an ornamental article with the ancillary feature of housing a candle.
The applicable subheading for the “Porcelain Christmas Tree Candle Holder”, style #T-283245 will be 6913.10.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: of porcelain or china: 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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division