The tariff classification of an LED candle from China.

N127620 October 27, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Pamela Charlene Berry Marisol International 871 Ridgeway Loop, Suite 203 Memphis, TN 38120 RE: The tariff classification of an LED candle from China. Dear Ms. Berry: In your letter dated October 12, 2010, you requested a tariff classification ruling on behalf of your client, Midwest CBK. The merchandise under consideration is the Lodge Santa Shimmer Candle, item number 051108. A sample was submitted with your ruling request and will be returned to you. The Lodge Santa Shimmer Candle is made of acrylic, and measures approximately 7 ¾ inches high by 3 ½ inches in diameter. It features an LED (light emitting diode) lamp designed to simulate a candle flame that is activated by means of a two-position slide switch on the bottom of the candle, and is powered by 3 “AA” batteries. The candle is decorated with a drawing of Santa Claus’s face. In your ruling request you suggest classification of the Lodge Santa Shimmer Candle in 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), as a utilitarian article classifiable in 9405.40 in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, the Santa Claus depicted on the Lodge Santa Shimmer Candle is a two-dimensional drawing, not a three-dimensional representation. Therefore, heading 9817.95.05 does not apply to this item. The applicable subheading for the Lodge Santa Shimmer Candle, item number 051108 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