The tariff classification of an LED candle centerpiece from China.

N106136 June 9, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Leslie Zoe Grillo QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of an LED candle centerpiece from China. Dear Ms. Grillo: In your letter dated June 5, 2010, you requested a tariff classification ruling. The merchandise under consideration is the 24” Battery Operated Single Candle Centerpiece, item number H167255. A sample of the item was submitted with your ruling request and will be returned to you. The 24” Battery Operated Single Candle Centerpiece measures approximately 24 inches long by 12 inches wide by 9 inches high at its widest points. It is comprised of a metal frame which supports a collection of artificial foliage including evergreens and red berries as well as natural pinecones. Twelve globe-shaped LED (light emitting diode) lamps are placed throughout the foliage. In the center of the arrangement is a metal holder containing a 3” wax pillar-style LED candle. A battery box which houses two “C” batteries provides power to the LED bulbs and candle. The battery box features a 3-position slide switch which provides “off”, “on,” and “timer” settings. Activating the timer setting causes the lights to energize at the same time every day, remain lit for 6 hours, and turn off for 18 hours. The 24” Battery Operated Single Candle Centerpiece is classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings. However, these items are comprised of three-dimensional representations of foliage closely associated with Christmas, a specific holiday in the United States. From the information you provided, this centerpiece is designed, marketed, advertised and sold during and in celebration of the Christmas holiday season. It is therefore eligible for duty-free treatment in subheading 9817.95.05, HTSUS. The applicable subheading for the 24” Battery Operated Single Candle Centerpiece, item number H167255 will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general rate of duty will be Free. 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