The tariff classification of a Christmas LED Water Candle from China

N159369 April 22, 2011 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Troy D. Crago-Edwards CE Consulting Services, LLC 503 Avenue G, Unit E Redondo Beach, CA 90277 RE: The tariff classification of a Christmas LED Water Candle from China Dear Mr. Crago-Edwards: In your letter dated March 31, 2011, you requested a tariff classification ruling on behalf of Atico International USA, Inc. You submitted a sample of a Christmas LED Water Candle, identified as item number A073AA01105. The item is a decorative three-dimensional depiction of a candle that measures approximately 12” in height and is made of acrylic. The candle is filled with sparkly water and when the LED light mechanism is activated the clear water is illuminated and changes from red to green and then to blue, while rotating. The bottom of the candle is on a white base that is meant to simulate snow and “Merry Christmas” is written in red letters right below miniature figurines representing a snowman, a penguin, Christmas trees and presents; all are intertwined with a string of miniature Christmas tree lights. The figurines encircle the front portion of the base of the acrylic candle. The top of the candle is embellished with sparkly fake melting snow and topped off by a plastic flame that mimics a real candle flame. The Christmas LED Water Candle is purely a decorative article for the Christmas holiday and does not illuminate the surrounding area. The applicable subheading for the Christmas LED Water Candle, item # A073AA01105, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division