The tariff classification of a candle lamp from China.
Issued June 27, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9817.95.05, 9405.40.8000
Product description
The product to be imported, referred to as Item Number 894637, is a Flameless LED Nativity Candle. Made of agglomerated stone, this 9 3/8” high pillar candle has an LED (light emitting diode) flame, the appearance of dripping wax and depicts a three-dimensional nativity scene. On the bottom of this candle lamp is an on/off slide switch and battery compartment for two button type batteries which are included. The LED Nativity Candle is classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings. However, this item is comprised of three-dimensional representations of a scene closely associated with Christmas, a specific holiday in the United States. From the information you provided, the candle lamps are designed, marketed, advertised and sold during and in celebration of the Christmas holiday season. Therefore, they are eligible for duty-free treatment under subheading 9817.95.05, HTSUS.
CBP rationale
The applicable subheading for the LED Nativity Candle will be 9817.95.05, HTSUS, which provides for "Articles classifiable in subheadings…9405.
Full text
N220776 June 27, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Jeanette Arciero Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a candle lamp from China. Dear Ms. Arciero: In your letter dated June 5, 2012, on behalf of CVS, you requested a tariff classification ruling. A representative sample was submitted with your request and will be returned to you. The product to be imported, referred to as Item Number 894637, is a Flameless LED Nativity Candle. Made of agglomerated stone, this 9 3/8” high pillar candle has an LED (light emitting diode) flame, the appearance of dripping wax and depicts a three-dimensional nativity scene. On the bottom of this candle lamp is an on/off slide switch and battery compartment for two button type batteries which are included. The LED Nativity Candle is classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings. However, this item is comprised of three-dimensional representations of a scene closely associated with Christmas, a specific holiday in the United States. From the information you provided, the candle lamps are designed, marketed, advertised and sold during and in celebration of the Christmas holiday season. Therefore, they are eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the LED Nativity Candle will be 9817.95.05, HTSUS, which provides for "Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: 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." The general rate of duty will be Free. 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
More rulings on the same tariff codes
The tariff classification of a textile Halloween Basket from China
The tariff classification of a plastic bowl from China Ms. Lawrence In your letter dated February 2, 2026, you requested a tariff classification ruling. A sample and an import quote sheet was submitted with your request. The sample will be retained by this office. The item is referred to as a 3D Ghost Ramekin, SKU #43846501. The three-dimensional, round, white bowl is shaped like a ghost’s face. The item measures approximately 3.62 inches long by 3.62 inches wide by 2.17 inches high. The bowl is made from 50% melamine and 50% urea plastic materials. You have indicated that the bowl is food-safe, but it’s not dishwasher, microwave, or oven-safe. The item will be marketed and sold during the Halloween season. The volume capacity of the bowl is 6.4 fluid ounces. You refer to this item as a ramekin. A ramekin is an individual baking dish used in the oven. This article is a plastic bowl and is not heatproof. The applicable subheading for the Ghost bowl, SKU#43846501, will be 3924.10.2000, H
The tariff classification of ceramic cups and a ceramic coaster set from China
The tariff classification of a plastic water bottle from China
The tariff classification of ceramic tableware articles from China
The tariff classification of soap dispensers and bathroom holders from China
The tariff classification of ceramic incense burner sets from China
The tariff classification of plastic drinking vessels from China
The tariff classification of a ceramic cup and a plastic tumbler from China
The tariff classification of ceramic bowls and ceramic plates from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →