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N034715 N0 Ruling Active

The tariff classification of QVC Item Number H12757 from China

Issued August 26, 2008 by U.S. Customs and Border Protection.

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N0 N034715 (August 26, 2008)

Tariff classification

HTS codes: 9602.00.4000

Headings: 9602

Product description

QVC item number H12757 consists of five vanilla scented molded wax pine cones with flickering light emitting diodes. The set consists of one large wax pine cone which is 3-3/4” in diameter by 5-3/4” height, two medium sized wax pine cones that are 3-1/4” diameter by 4” height and two small sized wax pine cones measuring 2-1/2” diameter by 3-3/8” height. In your letter you suggest classification under 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), for other lamps and lighting fittings. However, articles which utilize light purely for its decorative effect and to furnish illumination to the articles themselves, and do not have any substantial capacity for illuminating the surrounding area, are not lamps or lighting fittings.

CBP rationale

The applicable subheading for QVC Item Number H12757 will be 9602.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin; molded or carved articles of wax.

Full text

N034715 August 26, 2008 CLA-2-96:OT:RR:NC:N2:236 CATEGORY: Classification TARIFF NO.: 9602.00.40000 Ms. Heather Mooney QVC, Inc. 1200 Wilson Drive, Mail Code 211 West Chester PA ,19380 RE: The tariff classification of QVC Item Number H12757 from China Dear Ms. Mooney: In your letter dated July 30, 2008 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. QVC item number H12757 consists of five vanilla scented molded wax pine cones with flickering light emitting diodes. The set consists of one large wax pine cone which is 3-3/4” in diameter by 5-3/4” height, two medium sized wax pine cones that are 3-1/4” diameter by 4” height and two small sized wax pine cones measuring 2-1/2” diameter by 3-3/8” height. In your letter you suggest classification under 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), for other lamps and lighting fittings.  However, articles which utilize light purely for its decorative effect and to furnish illumination to the articles themselves, and do not have any substantial capacity for illuminating the surrounding area, are not lamps or lighting fittings. The applicable subheading for QVC Item Number H12757 will be 9602.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin; molded or carved articles of wax. The rate of duty will be 1.8 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 the ruling, contact National Import Specialist Debra Wholey at (646) 733-3034. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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