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The tariff classification of LED candles from China.
Issued November 9, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N128296 (November 9, 2010)
Tariff classification
HTS codes: 9405.40.8000
Headings: 9405
Product description
The merchandise under consideration is the 28” Wood Tray with 5 Candles, item number H190892. It consists of a wooden tray measuring approximately 28 inches long by 7 inches wide by 2 inches high with five LED (light emitting diode) pillar-style candles made of paraffin wax, measuring approximately 4 inches in diameter but of heights varying from 4 to 9 inches. The wooden tray houses a battery compartment which holds three “C” batteries and supplies power to the candles. Connected to the LED candles are wire leads with electrical plugs at the end, which plug into electrical sockets connected to the battery box. The battery box features an on/off/timer switch, which can be set to energize the lighting at a particular time each day and remain on for up to 6 hours. In your ruling request you suggest classification of the 28” Wood Tray with 5 Candles in subheading 9405.20.8010, Harmonized Tariff Schedule of the United States (HTSUS), as an electric table, desk, bedside, or floor lamp suitable for household use. However, the 28” Wood Tray with 5 Candles is not of the same class or kind as table, desk, bedside, or floor lamps; it may be placed on virtually any flat surface where light is needed.
CBP rationale
The applicable subheading for the 28” Wood Tray with 5 Candles, item number H190892 will be 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.
Full text
N128296 November 9, 2010 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Leslie Zoe Cholula QVC 1200 Wilson Drive, MC 232 West Chester, PA 19380 RE: The tariff classification of LED candles from China. Dear Ms. Cholula: In your letter dated October 19, 2010, you requested a tariff classification ruling. The merchandise under consideration is the 28” Wood Tray with 5 Candles, item number H190892. It consists of a wooden tray measuring approximately 28 inches long by 7 inches wide by 2 inches high with five LED (light emitting diode) pillar-style candles made of paraffin wax, measuring approximately 4 inches in diameter but of heights varying from 4 to 9 inches. The wooden tray houses a battery compartment which holds three “C” batteries and supplies power to the candles. Connected to the LED candles are wire leads with electrical plugs at the end, which plug into electrical sockets connected to the battery box. The battery box features an on/off/timer switch, which can be set to energize the lighting at a particular time each day and remain on for up to 6 hours. In your ruling request you suggest classification of the 28” Wood Tray with 5 Candles in subheading 9405.20.8010, Harmonized Tariff Schedule of the United States (HTSUS), as an electric table, desk, bedside, or floor lamp suitable for household use. However, the 28” Wood Tray with 5 Candles is not of the same class or kind as table, desk, bedside, or floor lamps; it may be placed on virtually any flat surface where light is needed. The applicable subheading for the 28” Wood Tray with 5 Candles, item number H190892 will be 9405.40.8000, 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
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