&&This "Menorah Candleholder", style 206668, is a nine-branched candelabra (candles not included), made of 100% aluminum. It is a Hanukkah menorah intended to be used to celebrate the eight nights of Hanukkah. The arms or branches of this menorah resemble antlers. Eight of the branches terminate at the same height, while the centre branch is set slightly higher than the rest. Each day during Hanukkah, one candle held by the Menorah is lit, until all eight candles are alight. The ninth branch holds a candle called a shamash, which is used to light the other candles. To be considered kosher, some believe the shamash must be positioned higher or lower than the other candles. This good is packaged in a box for shipping; however, it is sold in stores without packaging.

&&In your application for an advance ruling, you suggested tariff classification number 9505.90.00.90. This tariff classification number is incorrect.&&&&Heading 95.05 provides for festive, carnival or other entertainment articles. Explanatory Note (A) to this heading states, in part, this heading covers, " festive, carnival or other entertainment articles, which in view of their intended use are generally made of non-durable material." The Notes further state that the heading excludes articles that contain a festive design and have a utilitarian function. Although this menorah candleholder is an article that meets the definition of "decoration", set out in Customs Notice N-179, The Administration of Heading 95.05, it does not meet the terms of Heading 95.05 because it also has a utilitarian function. In Canadian International Trade Tribunal appeal AP-2013-049, Dynatrac Sleep Products Ltd., the Tribunal stated, "' utilitarian' simply means that an object can be used." This menorah is designed to hold candles, which are lit during the observance of Hanukkah. Furthermore, paragraph 4 of Customs Notice N-179 directs "goods in which the utilitarian function predominates and designed in a variety of patterns (which may be festive, amusing, or unusual), such as ... candle and votive holders ..." are excluded from Heading 95.05.&&&&Heading 94.05 provides for, inter alia, "lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included". Explanatory Note (I), Lamps And Lighting Fittings, Not Elsewhere Specified Or Included, to this heading indicate lamps and lighting fittings of this group can be constituted of any material (with some exclusions) and use any source of light. It also indicates candelabra, candlesticks, candle brackets are covered by the heading. This good is an aluminum menorah candelabra; as such, it is classified under Tariff Item 9405.50, as a non-electrical lamp or lighting fitting; candle stick or candelabra.