10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a window candle from China.
Issued November 25, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N044360 (November 25, 2008)
Tariff classification
HTS codes: 9405.40.8000
Headings: 9405
Product description
The merchandise under consideration is an LED (Light Emitting Diode) Window Candle. The window candle resembles a traditional brass candlestick with a taper candle measuring a total of 11 inches in height. The base is constructed of plastic in a shiny gold color, and the candle is constructed of plastic resembling a white taper candle with wax drippings on the side. The top of the candle features a flame-like LED lamp which is powered by 2 alkaline batteries. The bottom of the base features a suction cup for securing onto a window sill. In your ruling request
CBP rationale
The applicable subheading for the LED Window Candle 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.
Full text
N044360 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 a window candle from China. Dear Ms. Hsia: In your letter dated November 12, 2008, you requested a tariff classification ruling. The merchandise under consideration is an LED (Light Emitting Diode) Window Candle. The window candle resembles a traditional brass candlestick with a taper candle measuring a total of 11 inches in height. The base is constructed of plastic in a shiny gold color, and the candle is constructed of plastic resembling a white taper candle with wax drippings on the side. The top of the candle features a flame-like LED lamp which is powered by 2 alkaline batteries. The bottom of the base features a suction cup for securing onto a window sill. In your ruling request you state that the window candle will be imported and sold during the Christmas season. However, the window candle does not feature a three-dimensional representation of a symbol or motif clearly associated with the holiday. The applicable subheading for the LED Window Candle 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 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
More rulings on the same tariff codes
Protest and Application for Further Review No 4601-15-101369; Classification of lava lamps; Revocation of NY J85271 and NY H82040 by operation of law
The tariff classification of a snowflake light string from China
The tariff classification of an LED spotlight from China
The tariff classification of LED light stake set from China
The tariff classification of a solar spot light from China
The tariff classification of mercury glass canisters with LED lights from China
The tariff classification of a light string from China
The tariff classification of a light string from China
The tariff classification of a night light shade cover and a night light from China
The tariff classification of LED spotlights from China
Follow N044360
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.