HQ 087153: Ceramic Halloween Votive Lantern

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 087153

                      August 23, 1990

CLA-2 CO:R:C:G  087153 SLR

CATEGORY: Classification

TARIFF NO.: 9505.90.6000

Ms. Lori Aldinger
Import Coordinator
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA  17105

RE:  Ceramic Halloween Votive Lantern

Dear Ms. Aldinger:

     This ruling is in response to your letter of April 18, 1990,
requesting the proper classification of a ceramic Halloween
votive lantern under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA).  A sample was submitted for our
examination.

FACTS:

     The submitted sample, item 90356, is a 5-1/2 inch tall
votive lantern.  This item is available in three styles.  All
start with a bright orange ceramic pumpkin with the classic cut
outs for eyes, nose, and mouth.  Draped over the top of the
pumpkin is either a witch, a skeleton, or a goblin.  There is an
opening in the back to accommodate the placement of a candle.
The retail packaged item does not include a candle, however.

ISSUE:

     Whether the Halloween votive lantern is a festive article
classifiable in Heading 9505, HTSUSA.

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.




                              -2-

     Heading 9505, HTSUSA, provides, in pertinent part, for
"[f]estive, carnival, or other entertainment articles." The
Explanatory Notes, which represent the official interpretation of
the tariff at the international level, offer guidance in
understanding the scope of the headings. The Explanatory Note to
Heading 9505 indicates that the heading covers:

     (A)  Festive, carnival or other entertainment articles
     which in view of their intended use are generally made
     of non-durable material.  They include:

          (1)  Decorations such as festoons, garlands,
          Chinese lanterns, etc., as well as various
          decorative articles made of paper, metal foil,
          glass fibre, etc., for Christmas trees (e.g.,
          tinsel, stars, icicles), artificial snow, coloured
          balls, bells, lanterns, etc.  Cake and other
          decorations (e.g., animals, flags) which are
          traditionally associated with a particular
          festival are also classified here.

                         *    *    *

For the most part, the items described above which fall under
Heading 9505, HTSUSA, tend to have no other function than
decoration.

     Here, the subject votive candle holder is decorative; it
cannot be considered a functional item since the purpose of the
candle is to illuminate the holder and cause the pumpkin's "face"
to be seen, not to provide overall lighting for better vision.
In essence, item 90356 is nothing more than a ceramic rendition
of the traditional Halloween jack-o'-lantern.  Accordingly, the
subject article is classifiable as a festive article in Heading
9505, HTSUSA.

HOLDING:

     Assuming that the votive lantern is valued at more than five
cents per unit, item 90356 is classifiable in subheading
9505.90.6000, HTSUSA, the provision for festive, carnival or
other entertainment articles, including magic tricks and
practical joke articles; parts and accessories thereof: other,
other.  The applicable rate of duty is 3.1 percent ad valorem.


                                Sincerely,



                                John Durant, Director
                                Commercial Rulings Division