The tariff classification of LED candles from China.

N177635 August 12, 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 LED candles from China. Dear Ms. Tsiavos: In your letter dated July 21, 2011, you requested a tariff classification ruling. The items under consideration are two styles of LED (light emitting diode) candles. Fun World Item Number 97027 consists of two styles of Halloween LED Safety Candles imported in pairs packaged together ready for retail sale. Samples of the two styles were submitted with your ruling request and will be returned to you. One style features a yellow light resembling a burning candle flame and the other style features a continuous steady light of changing colors. The candles are made of plastic cylindrical tubes resembling taper style candles. They measure approximately 6½ inches tall with a diameter of approximately ¾ of an inch. The bases of the candles taper outward to form a wider sturdy base for placement onto any flat surface. The bottom of the base has a removable door for changing batteries and an on/off slide switch. Atop each candle is a flame like diffuser over an LED light. The candles are powered by two AAA size batteries which are included. The candle bodies are printed with pumpkins, skulls and the phrase “Happy Halloween.” The applicable subheading for the Halloween LED Safety Candles, Fun World Item Number 97027, 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 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