The tariff classification of LED candles from China.

N190045 November 10, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Heather Mooney QVC, Inc. Studio Park, 1200 Wilson Dr. West Chester, PA 19380-4262 RE: The tariff classification of LED candles from China. Dear Ms. Mooney: In your letter dated October 19, 2011, you requested a tariff classification ruling. Samples of the LED (light emitting diode) candles were submitted with your ruling request and will be returned to you. The items under consideration are indentified as four LED Clay Dough Candles, Item Number H194647. They are LED candle lights in four designs, a white bunny, yellow chic, green frog and Easter egg. Each of the candle lights consists of a base toped off with a taper style candle stick. The bases are made of clay dough. Three of the bases are in the form of sitting animals measuring approximately 3 inches in diameter at their widest point by 5 inches in height. The Easter egg measures approximately 3 inches wide at its widest point by 3 inches in height. The candle sticks are made of plastic measuring approximately 5 inches high by 1 inch in diameter and feature an LED lamp on top of the candle, which simulates the light from a single candle flame. The animal figures are decorated with a bowtie-like scarf around their necks while the Easter egg is decorated with white icing strips, yellow dots around the perimeter and a flower in the middle with green leafs. Power is provided by two “AA” size batteries located in a battery compartment in the base and is activated by means of a three position slide switch for switching between continuous on, 6 hours of illumination and off.  The applicable subheading for the LED Clay Dough Candles, Item Number H194647, 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. The Easter egg is a three-dimensional motif closely associated with Easter, a specific holiday in the United States. Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States are eligible for duty free treatment under subheading 9817.95.05, HTSUS. 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