The tariff classification of an LED tea light candle holder from China.

N206978 March 13, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Lorianne Aldinger Rite Aid Corporation 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of an LED tea light candle holder from China. Dear Ms. Aldinger: In your letter dated February 21, 2012, you requested a tariff classification ruling. The merchandise under consideration is identified as the LED Tea Light Candle Holder with Candle Ring, Item Number 9014876. A sample of the item was submitted with your ruling request and will be returned to you. It consists of an LED (light emitting diode) tea light candle lamp, a glass candle holder and a candle ring. The LED tea light candle simulates a lit candle and is powered by a CR 2032 battery located in the bottom of the candle with an on/off slide switch. The glass holder is a typical votive style tapered holder made of frosted transparent glass measuring approximately 2¾ inches high. The candle ring is made of wire with plastic berries and man-made woven fiber fabric leaves designed to resemble fall foliage. The three items are packaged together ready for retail sale. The applicable subheading for the LED Tea Light Candle Holder with Candle Ring, Item Number 9014876, 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