The tariff classification of clip-on LED tree candles from China.

N045395 December 4, 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 clip-on LED tree candles from China. Dear Ms. Hsia: In your letter dated November 25, 2008 you requested a tariff classification ruling. The merchandise under consideration is a pair of LED (light emitting diode) clip-on tree candles, item number 78292, packaged together for retail sale. These tree candles resemble traditional candlesticks with a taper candle, measuring 6 inches in height. The candles are 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 3 included LR44 batteries. The base which resembles a candleholder is constructed of plastic with a gold finish. Attached to the bottom of the base is a plastic clip designed to clamp onto the branches of a holiday tree. In your ruling request you state that the clip-on tree candles will be imported and sold during the Christmas season. However, the clip-on tree candles do not feature a three-dimensional representation of a symbol or motif clearly associated with the holiday. The applicable subheading for the LED clip-on candle lamps 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