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The tariff classification of electric candles from China.
Issued November 25, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N044335 (November 25, 2008)
Tariff classification
HTS codes: 9405.40.8000
Headings: 9405
Product description
The merchandise under consideration are three battery operated LED (Light Emitting Diode) Pillar Candles. From the information you provided, the three candles will be imported packaged together for retail sale, and consists of three pillar style, poly resin candles measuring approximately 4, 6 and 7½ inches tall with an outside diameter of approximately 4 inches. Each candle features three LED lamps in its top, which are powered by two “AA” type batteries (included) installed in the bottom of each candle light, and an “on-off” switch. In your ruling request
CBP rationale
The applicable subheading for the LED Pillar Candles will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Other electric lamps and lighting fittings: Other.
Full text
N044335 November 25, 2008 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Julie Hsia Santa’s Best Craft Ltd. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of electric candles from China. Dear Ms. Hsia: In your letter dated November 12, 2008, you requested a tariff classification ruling. The merchandise under consideration are three battery operated LED (Light Emitting Diode) Pillar Candles. From the information you provided, the three candles will be imported packaged together for retail sale, and consists of three pillar style, poly resin candles measuring approximately 4, 6 and 7½ inches tall with an outside diameter of approximately 4 inches. Each candle features three LED lamps in its top, which are powered by two “AA” type batteries (included) installed in the bottom of each candle light, and an “on-off” switch. In your ruling request you state that the LED candles will be imported and sold during the Christmas season. However, the candles do not feature three-dimensional representations of a symbol or motif clearly associated with the holiday. The applicable subheading for the LED Pillar Candles will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Other electric lamps and lighting fittings: Other.” The general rate of duty 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/. 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
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