The tariff classification of a window candle from China.

N045125 December 2, 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 21, 2008 you requested a tariff classification ruling. Under consideration are LED (Light Emitting Diode) Window Candles, item numbers 78230, 78236, and 78238. These window candles resemble traditional candlesticks with a taper candle, measuring a total of 11 inches in height. 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 base is constructed of plastic with a silver or gold finish. It features an attached extension with a 90 degree bend and decorated with a stylized plastic snowflake, designed to be held in place between a window and a windowsill, so that the LED candle remains upright. Item number 78230 includes both a silver and a gold model LED candle, item number 78236 consists of a silver model only, and item number 78238 consists of a gold model only. 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 (Light Emitting Diode) Window Candles, item numbers 78230, 78236, and 78238, 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