The tariff classification of a Flameless Pillar Candle Stand w/LED Candle from China.

N168337 June 15, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.20.8010 Ms. Leslie Z. Cholula QVC, Inc. 1200 Wilson Dr., MC 232 West Chester, PA 19380 RE: The tariff classification of a Flameless Pillar Candle Stand w/LED Candle from China. Dear Ms. Cholula: In your letter dated May 26, 2011, you requested a tariff classification ruling. No sample was submitted with the ruling request. The merchandise under consideration is described as a Flameless Pillar Candle Stand w/LED Candle. From the information you provided, the merchandise consists of a pillar pedestal and an electric Flameless LED (Light Emitting Diode) candle light made of wax that resembles a pillar style candle. The pillar pedestal is made of Medium Density Fiberboard (MDF) and wood resembling an antique turned spindle measuring approximately 31 inches high with a diameter of 5 inches at its widest point. The pillar style flameless LED candle measures appromimately 6 inches high with a diameter of 4 inches and sits on top of the pedestal. Two “C” type batteries (not included) provide power for the LED lamp. The batteries are installed into the candle bottom where a three position slide switch is provided for switching between four or eight hours of illumination and an off position. The merchandise is designed to be placed on the floor or a table. The applicable subheading for the Flameless Pillar Candle Stand w/LED Candle will be 9405.20.8010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Electric table, desk, bedside, or floor-standing lamps: Other: Household.” 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