The tariff classification of a window candle from China.
Issued November 25, 2008 by U.S. Customs and Border Protection.
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
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