The tariff classification of a LED Candle Decoration from China.

N243218 July 8, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Jeanette Arciero Barthco International Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a LED Candle Decoration from China. Dear Ms. Arciero: In your letter dated June 12, 2013, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. You submitted two styles of an LED Candle Decoration, identified as item number 929611, which is a battery operated flameless LED candle inside a foliage wreath. The first sample consists of a candle that measures approximately 6” in height x 3” in diameter. Securely fastened around the LED candle is a wreath that measures approximately 7-1/2” at its widest diameter and is comprised of artificial pine needles, pine cones, laurel leaves and red berries that are coated with silver glitter paint. The LED candle features a wick recessed deep inside the candle which completely obstructs the light, thereby causing only the interior of the candle to be illuminated and not the surrounding area. The second style consists of a candle that measures approximately 6” in height x 3” in diameter. Securely fastened around the LED candle is a wreath that measures approximately 7-1/2” at its widest diameter and is and is comprised of artificial pine needles, pine cones, laurel leaves and red berries that are dusted with faux snow. The LED candle features a wick recessed deep inside the candle which completely obstructs the light, thereby causing only the interior of the candle to be illuminated and not the surrounding area. Both styles are packaged in a clear plastic box with a cardboard base wrapped with either a silver or red ribbon. Printed on the cardboard base are the words “Merry Brite” next to a depiction of a Christmas tree ornament. The samples will be returned per your request. The applicable subheading for item number 929611 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: …Christmas ornaments: Other: Other.” The 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 Wayne Kessler at (646) 733-3026. Sincerely, Thomas J. Russo Director National Commodity Specialist Division