The tariff classification of a pineapple shaped candle lamp from China

N236219 January 3, 2013 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Heather Creegan CVS On-site Import Client Liaison Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a pineapple shaped candle lamp from China Dear Ms. Creegan: In your letter dated November 28, 2012, on behalf of your client CVS/pharmacy, you requested a tariff classification ruling. A Sample was submitted with your letter and will be returned as requested. The merchandise under consideration is identified as Item Number 907985, Pineapple shaped LED Candle Lamp. The lamp is constructed of plastic and metal with a translucent plastic lamp shade. The shade is reinforced and decorated by gold colored metal wires forming a pineapple shaped lantern. Inside the lamp shade 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. The lamp measures approximately 13.5 inches tall and 8 inches in diameter at its widest point. The plastic top/crown of the lantern resembles pineapple leaves. The flat plastic base enables the lantern to be placed onto any flat surface. The base contains a battery compartment equipped with an on/off slide switch and a “Try Me” button. Item number 907985 is not designed to be carried in the hand or on the person. The applicable subheading for Item Number 907985, Pineapple shaped LED Candle Lamp, 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