N220875 N2 Ruling Active

The tariff classification of candle lamps from China.

Issued June 22, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The product to be imported, referred to as Item number 892400, is a Flameless Candle Set. This set contains three vanilla scented wax LED (light emitting diode) candles of varying sizes. Each of the pillars is powered by three AAA batteries (included), has a three-position slide switch on the bottom and contains a 6 hour built in timer. These candle lamps have a steady flicker which provides a realistic candle effect.

CBP rationale

The applicable subheading for the LED candle 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

N220875 June 22, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Jeanette Arciero Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of candle lamps from China. Dear Ms. Arciero: In your letter dated June 7, 2012, on behalf of CVS, you requested a tariff classification ruling. A representative sample was submitted with your ruling and will be returned to you. The product to be imported, referred to as Item number 892400, is a Flameless Candle Set. This set contains three vanilla scented wax LED (light emitting diode) candles of varying sizes. Each of the pillars is powered by three AAA batteries (included), has a three-position slide switch on the bottom and contains a 6 hour built in timer. These candle lamps have a steady flicker which provides a realistic candle effect. The applicable subheading for the LED candle 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. 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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