CLA-2-94:OT:RR:NC:1:110
Ms. Shaketha Miles
Pier 1 Imports
100 Pier 1 Place
Fort Worth, TX 76102
RE: The tariff classification of candle holders and glass decorative articles from China.
Dear Ms. Miles:
In your letter dated December 27, 2011, you requested a tariff classification ruling.
The merchandise under consideration is the Witch's Boot Tea Light Holder, VIN# BBHCH2069; Metal Tea Light Holder with Glitter, VIN# K217A10214; Halloween Jack ‘O’ Lantern Candleholder, VIN# HM5826B and Pumpkin Candleholder, VIN# DQ-AUC10220B. Samples were submitted with your ruling request and will be returned to you.
From the information and samples that you have provided, the Witch's Boot Tea Light Holder, VIN# BBHCH2069 and Metal Tea Light Holder with Glitter, VIN# K217A10214, are identified as candle lamps. It is stated that they are tested according to ASTM standards and will be marketed and sold in the candle holder department. VIN # BBHCH2069 is a 7 inch high candle lamp. It features a middle section in the form of a stylized boot that is secured to a circular base that measures approximately 1 inch tall by 3.5 inches in diameter. Extended from the center top of the boot are two three-dimensional figures representing bats and other decorative designs and a saucer-like candle bobeche measuring approximately 4.25 inches in diameter. The bobeche is specifically designed for the placement of a free-standing candle. The candle lamp is constructed of galvanized metal and is plastic painted and glittered with black and other colors. The circular base enables the candle lamp to be placed onto any flat surface.
VIN#DQ-AUCB10220B is comprised of a flat irregularly shaped base measuring approximately 16 inches wide by 6 inches deep and 0.25 inch tall. Attached to the base are three dimensional figures consisting of five dancing witches, a tree with a bat on top, two pumpkins, a ghost, a pumpkin and cat. There is a 2 inch tall fence erected around the outer perimeter of the base. The base and figures are made of wrought iron sheet painted and glittered with black and other colors. Beside each of the witches is a standard tea light candle holder made of clear glass fitted in a pre-made indentation. The candle lamp is designed for placement onto any flat surface.
VIN # HM5826B - described as “Halloween Jack ‘O’ Lantern Candleholder” - consists of a decorative glass Jack ‘O’ Lantern figure with a metal candle holder in back of the figure. The article measures 4.75 inches in width by 11.5 inches in height. The glass has an orange color.
VIN # DQ-AUC10220B - described as “Pumpkin Candleholder” - consists of a decorative glass pumpkin figure with a metal candle holder in back of the figure. The article measures 5.12 inches in width by 2.56 inches in height. The glass has a green color.
You advised our office that VIN# HM5826B and VIN# DQ-AUC10220B are not colored prior to
solidification. You advised us that the unit value of VIN# HM5826B is over three dollars but not over five dollars and the unit value of VIN# DQ-AUC10220B is over thirty cents but not over three dollars.
Although VIN # HM5826B and VIN # DQ-AUC10220B are referred to as “candleholders,” the
essential character of each of these products is imparted by the glass figure, a decorative glass article. The candleholder portion of each article is ancillary and merely serves to illuminate the decorative nature of the article. Therefore, these two items are not classifiable as lamps or lighting fittings in heading 9405, Harmonized Tariff Schedule of the United States (HTSUS).
In your letter you expressed the opinion that VIN# HM5826B and VIN# DQ-AUC10220B should be classified as festive articles in heading 9505, HTSUS. While the pumpkin figure in VIN# DQ-AUC10220B is not regarded as a symbol or motif of a holiday, the Jack ‘O’ Lantern figure in VIN# HM5826B may be regarded as a symbol or motif of Halloween. Nevertheless, neither VIN# HM5826B nor VIN# DQ-AUC10220B may be classified as a festive article. Each of these items incorporates a utilitarian feature – the candleholder portion of each product. Since each of these products (glass figures with metal candle holders in back) includes the utilitarian function of holding a candle, VIN# HM5826B and VIN# DQ-AUC10220B are excluded from classification as festive articles heading 9505, HTSUS. See Note 1 (v) to Chapter 95, HTSUS.
VIN# BBHCH2069 and VIN# K217A10214, are classifiable under subheading 9405.50.4000, HTSUS, which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” However, these two items feature three-dimensional motifs closely associated with Halloween, a specific holiday in the United States. Therefore, they are eligible for duty free treatment under subheading 9817.95.05, HTSUS.
The applicable subheading for the Witch's Boot Tea Light Holder, VIN# BBHCH2069 and Metal Tea Light Holder with Glitter, VIN# K217A10214, will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…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 general rate of duty will be Free.
The applicable subheading for Halloween Jack ‘O’ Lantern Candleholder, VIN# HM5826B, will be 7013.99.8000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: other: other: other: valued over three dollars each: other: valued over three dollars but not over five dollars each. The general rate of duty will be 11.3 percent ad valorem.
The applicable subheading for Pumpkin Candleholder, VIN# DQ-AUC10220B, will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes…other glassware: other: other: other: valued over thirty cents but not over three dollars each. The general rate of duty will be 30 percent ad valorem.
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 subheading 9405.50.4000, please contact National Import Specialist Thomas Campanelli at (646) 733-3016. For all other issues please contact National Import Specialist Jacob Bunin at (646) 733-3027.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division