HQ 085343: Ceramic Halloween candle holders

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 085343

                                   December 7, 1989


            CLA-2 CO:R:C:G 085343 JLJ

            CATEGORY: Classification

            TARIFF NO.: 9505.90.6000

            Ms. Brenda A. Jacobs
            Sharretts, Paley, Carter & Blauveldt
            1707 L Street, N.W.
            Washington, D.C.  20036

            RE:  Ceramic Halloween candle holders

            Dear Ms. Jacobs:

                 You requested tariff classifications under the Harmonized
            Tariff Schedule of the United States Annotated (HTSUSA) for two
            decorative ceramic candle holders imported from Taiwan.  You
            submitted samples of each along with your request.

            FACTS:

                 The Halloween Candle Holder (No. 32-61-69) is a decorative
            ceramic candle holder shaped like a pumpkin.  It is painted
            orange, with a green stem on top.  The bottom of the pumpkin is
            open, to accommodate the placement of a candle.  Another small
            opening at the stem area allows candle smoke to escape.  Holes
            representing eyes, a nose and a mouth give the candle holder a
            face, like a jack-o-lantern.  The Halloween Candle Holder is a
            ceramic representation of a traditional Halloween pumpkin
            carved with a face.

                 The Luminaria (No. 32-61-23) is rectangular in shape.  It
            is a decorative ceramic candle holder which is orange in color,
            shaped somewhat like a paper bag, and has holes representing
            eyes, a nose and a mouth.  Tiny black lines accent the eyes.
            The Luminaria has a large opening in the back to accommodate a
            candle placed in the base of the ceramic.  The top of the
            Luminaria is open.




















                                          -2-


            ISSUE:

                 Are these two ceramic pumpkin holders classified as
            festive articles in Heading 9505, HTSUSA?

            LAW AND ANALYSIS:

                 The instant candle holders are orange and have faces cut
            in  them resembling those of jack-o-lanterns.  The Explanatory
            Notes for Heading 9505, HTSUSA, states as follows:

                      This heading covers:

                      (A)  Festive, carnival or other
                            entertainment articles....They
                            include:

                        (1)  Decorations such as festoons,
                              garlands, Chinese lanterns,
                              etc....Cakes and other
                              decorations (e.g., animals, flags)
                              which are traditionally associated with
                              a particular festival are also
                              classified here.

            Inasmuch as the orange color and the jack-o-lantern face on
            each candle holder specifically identifies it with Halloween,
            which is a particular festival, each is classified in Heading
            9505 as a festive article.  (We note that each would be
            excluded from classification as a decorative ceramic article in
            Heading 6913 by virtue of Chapter Note 2(ij) of Chapter 69,
            which states "This chapter does not cover...articles of
            chapter 95....")

            HOLDING:

                 Both the Halloween Candle Holder and the Luminaria are
            classified under the provision for festive, carvival or other
            entertainment articles: other: other, in subheading
            9505.90.6000, HTSUSA, dutiable at the rate of 3.1 percent ad
            valorem.


                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division











            6 cc: Area Dir., N.Y. Seaport (NIS-225 and NIS-227)
            phensley library
            085343JLJ