The tariff classification of LED candles from China.

N046542 December 17, 2008 CLA-2-94:OT:RR: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 LED candles from China. Dear Ms. Hsia: In your letter dated November 12, 2008 you requested a tariff classification ruling. The merchandise under consideration is the LED Tea Light Cup Assortment, item number 78000. A sample of the item was submitted with your ruling request and will be returned to you. It consists of three battery operated LED (light emitting diode) candles measuring approximately 3 inches high with a diameter of approximately 1½ inches. The LED candles are made of poly and plastic and are shaped to resemble a votive candle. An LED bulb, designed to simulate a candle flame, is activated by means of a two-position on/off slide switch on the bottom of the light. The three lights are each powered by 3 LR44 batteries, and are packaged together in a clear plastic box. The applicable subheading for the LED Tea Light Cup Assortment, item number 78000, 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