The tariff classification of the Ananas LED Candle Lamp from China

N234429 November 7, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. James P. Bologeorges Smart Solar, Inc. 1203 Loyola Drive Libertyville, IL 60048 RE: The tariff classification of the Ananas LED Candle Lamp from China Dear Mr. Bologeorges: In your letter dated October 11, 2012 you requested a tariff classification ruling. The merchandise is identified as Model Number 83002, Ananas Pineapple Accent LED Candle Lamp with Timer. A sample was submitted with your ruling request and will be returned. The lamp is an electric lamp constructed of faceted translucent square and rectangular gold colored pieces of glass, connected together by grout forming a pineapple shaped lantern. The lantern top/crown is made of plastic that resembles pineapple leaves. This lamp measures approximately 16 inches tall and 8 inches in diameter at its widest point. The base is a cylindrical battery compartment equipped with an on/off-timer three position slide switch. Inside the lantern and affixed to the base is a 3 inch pillar style candle made of plastic containing a light emitting diode (LED) lamp to simulate a candle flame on top. Model Number 83002 is not designed to be carried in the hand or on the person; it is designed for placing onto virtually any flat surface. The applicable subheading for Model Number 83002, Ananas LED Candle Pineapple Accent Lamp with Timer 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division