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The tariff classification of LED candles from China.
Issued January 27, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N199928 (January 27, 2012)
Tariff classification
HTS codes: 9405.40.8000
Headings: 9405
Product description
Based on the samples and information that you have provided, the items under considerations are identified as LED Pillar Candles, Item Number 9016463. The pillar candles are identical in all aspects except that of the font styles and contents of verse inscribed in the candles bodies. The pillar-style candles are made of wax measuring approximately 5¾ inches tall by 3 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 three “AAA” batteries located in a battery compartment in the bottom of the candle and is activated by means of an on/off slide switch. The LED Pillar Candles are individually packed for retail sale with a button switch in the lower left-hand corner of the packing box designed for the consumers to sample the lights.
CBP rationale
The applicable subheading for the LED Pillar Candles, Item Number 9016463, 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.
Full text
N199928 January 27, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Loraine Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of LED candles from China. Dear Ms. Aldinger: In your letter dated December 28, 2011, you requested a tariff classification ruling. A pair of samples was submitted with your ruling request and will be returned to you. Based on the samples and information that you have provided, the items under considerations are identified as LED Pillar Candles, Item Number 9016463. The pillar candles are identical in all aspects except that of the font styles and contents of verse inscribed in the candles bodies. The pillar-style candles are made of wax measuring approximately 5¾ inches tall by 3 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 three “AAA” batteries located in a battery compartment in the bottom of the candle and is activated by means of an on/off slide switch. The LED Pillar Candles are individually packed for retail sale with a button switch in the lower left-hand corner of the packing box designed for the consumers to sample the lights. The applicable subheading for the LED Pillar Candles, Item Number 9016463, 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, Thomas J. Russo Director National Commodity Specialist Division
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