The tariff classification of an LED tea light from China.

N012484 June 18, 2007 CLA-2-94:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Alex Tsao Endless Light, Inc. 4535 McEwen Road Dallas, TX 75244 RE: The tariff classification of an LED tea light from China. Dear Mr. Tsao: In your letter you requested a tariff classification ruling. Under consideration are a light emitting diode (LED) Tea Light, item number 071128, and a 3.75-inch LED candle. Samples of both items were provided with your ruling request. The LED Tea Light measures approximately 1 inch high by 1.4 inches in diameter at its widest points. Made of metal and plastic, it is shaped to resemble a tea light-style candle. An LED bulb, designed to simulate a candle flame, is activated by pressing a push-button switch on the bottom of the light. The 3.75-inch LED candle measures approximately 3.75 inches high by 2.75 inches in diameter at its widest points, and is made of scented paraffin wax. The bottom of the candle features an on-off slide switch, which activates the candle’s internal LED bulb. The applicable subheading for the LED Tea Light, item number 071128 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general duty rate will be 3.9 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/. With regard to your request for a ruling on the 3.75-inch LED candle, item number RIKK071126, a battery powered electric wax candle light, this office is precluded from ruling on the classification of merchandise that is currently being reviewed by OR&R at Customs Headquarters. If the transaction is current and you want to have your arguments considered and ruled upon, you should ask the Port Director having jurisdiction over the entry of your merchandise to seek advice from Customs Headquarters through the Internal Advice procedure. A copy of this notice should be included. If the transaction is completed and the entry has been liquidated, you should file a protest and seek further review of that protest by our Headquarters office. 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division