The tariff classification of Halloween LED candles from China.

N176795 August 5, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of Halloween LED candles from China. Dear Ms. Tsiavos: In your letter dated July 18, 2011, you requested a tariff classification ruling. The items under considerations are the Halloween Mini Safety LED Candles, Item Number 97024. Four samples were submitted with your ruling request and will be returned to you. The submitted samples are indentified as Item Number 97024 which are identical in all aspects except that of colors/designs for the candle pillar e.g. black/skull, green/ghost, orange/Jack-O-Lantern and purple/bat. The four Halloween images are not three-dimensional. They consist of plastic pillar-style candles measuring approximately 2½ inches high by 2 inches in diameter. The candles feature an LED (light emitting diode) lamp designed to simulate a candle flame on top and illuminate the body of the candle. Power is provided by two “CR2032” batteries located in a battery compartment in the bottom of the candle and is activated by means of an on/off slide switch. The applicable subheading for the Halloween Mini Safety LED Candles, Item Number 97024, 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