N038626 N0 Ruling Active

The tariff classification of a "Foliage Centerpiece with Hurricane Glass and Flameless Candle" from China.

Issued September 22, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.20.8010, 9505.10.2500

Headings: 9405, 9505

Product description

The Hurricane Glass and Flameless Candle consists of a clear glass cylinder measuring approximately 10 inches tall with an outside diameter of 5 inches and a Flameless LED (Light Emitting Diode) candle light made of paraffin wax. The top of the glass cylinder is flared outwards to a total diameter of 6 inches; the bottom of the cylinder is indented around the perimeter, fitted for the Flameless LED candle light. The candle light resembles a pillar style candle that measures approximately 8 inches tall with an outside diameter of approximately 4 inches. Two LEDs within a clear glass candle flame lens are recessed into the top center of the candle. This light is powered by three “C” size batteries (not included) housed within a plastic container located in the base of the candle with an on/off slide switch. The accompanying Foliage Centerpiece is made of polyvinyl chloride and bound by wire, floral paper and glue. It resembles a wreath and measures approximately 12” in diameter. The article consists of artificial foliage including evergreen branches, pine needles, two gold pinecones, two red apples and gold and red berries of various sizes. Although sold as a set, the above described items are not considered a set for Customs purposes since they do not meet a particular need or carry out a specific activity. The Foliage Centerpiece can be used for numerous decorative purposes. Therefore each item will be classified separately in its own appropriate heading. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the Hurricane Glass and Flameless Candle will be 9405.20.6010, HTSUS, which provides for “Lamps and lighting fittings…: Electric table, desk, bedside or floor-standing lamps: Other: Household. The applicable subheading for the Foliage Centerpiece of the will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.

Full text

N038626 September 22, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9405.20.8010; 9505.10.2500 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a “Foliage Centerpiece with Hurricane Glass and Flameless Candle” from China. Dear Ms Purcell: In your letter dated September 15, 2008, you requested a tariff classification ruling. The Hurricane Glass and Flameless Candle consists of a clear glass cylinder measuring approximately 10 inches tall with an outside diameter of 5 inches and a Flameless LED (Light Emitting Diode) candle light made of paraffin wax. The top of the glass cylinder is flared outwards to a total diameter of 6 inches; the bottom of the cylinder is indented around the perimeter, fitted for the Flameless LED candle light. The candle light resembles a pillar style candle that measures approximately 8 inches tall with an outside diameter of approximately 4 inches. Two LEDs within a clear glass candle flame lens are recessed into the top center of the candle. This light is powered by three “C” size batteries (not included) housed within a plastic container located in the base of the candle with an on/off slide switch. The accompanying Foliage Centerpiece is made of polyvinyl chloride and bound by wire, floral paper and glue. It resembles a wreath and measures approximately 12” in diameter. The article consists of artificial foliage including evergreen branches, pine needles, two gold pinecones, two red apples and gold and red berries of various sizes. Although sold as a set, the above described items are not considered a set for Customs purposes since they do not meet a particular need or carry out a specific activity. The Foliage Centerpiece can be used for numerous decorative purposes. Therefore each item will be classified separately in its own appropriate heading. Your sample is being returned as requested. The applicable subheading for the Hurricane Glass and Flameless Candle will be 9405.20.6010, HTSUS, which provides for “Lamps and lighting fittings…: Electric table, desk, bedside or floor-standing lamps: Other: Household.” The general rate of duty will be 3.9 percent ad valorem. The applicable subheading for the Foliage Centerpiece of the will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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