The tariff classification of LED Candles from China.

N103861 May 19, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of LED Candles from China. Dear Yokopenic: In your letter dated April 27, 2010, you requested a tariff classification ruling. The merchandise under consideration is item number PR1854, a two-pack of LED (light emitting diode) candles. A sample of the item was submitted with your ruling request and will be returned to you. The LED candles are pillar-style candles made of wax and measure approximately 4 inches high by 3 inches in diameter. They feature three LED bulbs powered by four “AA” batteries. On the bottom of each candle are two 3-position slide switches. One switch provides “on-off-timer” settings, while the other permits the user to set the timer for 4, 6, or 8 hours. These LED candles have flat bottoms suitable for placement on any flat surface. The applicable subheading for item number PR1854 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