The tariff classification of an LED tea light from China.

N144797 February 11, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of an LED tea light from China. Dear Ms. Tsiavos: In your letter dated January 19, 2011, you requested a tariff classification ruling. The merchandise under consideration is a light emitting diode (LED) tea light, item number 94635. A sample was provided with your ruling request and will be returned to you. The LED tea light is made of plastic and measures approximately 1½ inches high by 1½ inches in diameter, and is shaped to resemble a tea light candle. The bottom of the light provides a compartment for 2 LR44 batteries as well as an on-off slide switch. Two of the LED tea lights are packaged together in a cardboard-backed plastic blister pack. The applicable subheading for the LED tea light, item number 94635, 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 duty rate 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/. In reference to your request for a binding ruling on the tariff classification of item number 94607, described as the Flashing Creepy Eyeballs, Flashing Silly Eyeballs, and Flashing Scary Eyeballs from China under the HTSUS, we are returning your request for a ruling, and any related samples, exhibits, etc., because after reviewing your request, it has come to our attention that certain published rulings need to be reconsidered so that we do not have in force rulings that may be inconsistent with our current views. The headquarters office of Regulations and Rulings intends to initiate a notice and comment procedure pursuant to 19 U.S.C. 1625(c) to revoke or modify one or more rulings. In this manner we believe that we can best meet our obligations regarding the sound administration of the HTSUS and other Customs and related laws. See 19 C.F.R. 177.7(a). We invite you to comment on the relevant proposed modification or revocation, which will be published soon in an upcoming issue of the Customs Bulletin, available for viewing at www.cbp.gov. The notice and comment procedure typically takes 60 days from the date of publication of the proposed change before a final modified or revoked ruling is published and, other than as provided in 19 C.F.R. 177.12(e), 60 additional days before the change becomes effective. On publication of the final ruling, if you still wish you may resubmit your request for a prospective ruling to us at: CBP, National Commodity Specialist Division, One Penn Plaza, 10th Floor, New York, NY 10119. The above referenced file is administratively closed. 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