The tariff classification of an LED candle lamp from China.
Issued June 5, 2009 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) candle, item number Z0001. From the information you provided, this article is comprised of an LED candle, a glass cylinder, iron holder, and decorative marble stones, packaged together for retail sale. The LED candle is cylindrical-shaped resembling a pillar candle and is made of paraffin wax, measuring approximately 12 inches high by 4 inches in diameter, and is powered by 3 “AAA” batteries. The holder is an iron frame measuring approximately 14 inches high consisting of three columns supporting a metal ring over a circular base with a diameter of 7 inches, upon which rests a clear cylindrical glass chimney. The LED candle lamp is assembled by filling the bottom of the holder with marble stones, and positioning the LED candle within the stones for stability.
CBP rationale
The applicable subheading for the LED candle lamp 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
N061996 June 5, 2009 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Heather Mooney QVC 1200 Wilson Drive Mail Code 232 West Chester, PA 19382 RE: The tariff classification of an LED candle lamp from China. Dear Ms. Mooney: In your letter dated May 26, 2009, you requested a tariff classification ruling. The merchandise under consideration is an LED (light emitting diode) candle, item number Z0001. From the information you provided, this article is comprised of an LED candle, a glass cylinder, iron holder, and decorative marble stones, packaged together for retail sale. The LED candle is cylindrical-shaped resembling a pillar candle and is made of paraffin wax, measuring approximately 12 inches high by 4 inches in diameter, and is powered by 3 “AAA” batteries. The holder is an iron frame measuring approximately 14 inches high consisting of three columns supporting a metal ring over a circular base with a diameter of 7 inches, upon which rests a clear cylindrical glass chimney. The LED candle lamp is assembled by filling the bottom of the holder with marble stones, and positioning the LED candle within the stones for stability. The applicable subheading for the LED candle lamp 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
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →