The tariff classification of wax LED candle sets

N247900 December 13, 2013 CLA-2-96:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 9602.00.4000 Terrie A. Gleason Ms. Meredith A. DeMent Baker & McKenzie LLP 815 Connecticut Avenue, N.W. Washington, DC 20006-4078 RE: The tariff classification of wax LED candle sets Dear Ms. DeMent: In your letter dated November 13, 2013, on behalf of your client, Costco Wholesale Group, you requested a tariff classification ruling. Four samples were submitted for review and will be returned as requested. Your request covers three sets of wax LED candles. Item 664395 “Flameless 3pk LED Candles” contains three pillar candles of varying heights, which are made of either paraffin wax or ivory wax. Item 664348 “Flameless 4pk LED Candles” contains four pillar candles, which are made of ivory paraffin wax. Item 664499 “Flameless 7pk LED Candles” contains seven pillar candles of varying heights, which are made of ivory paraffin wax. The “Flameless LED candles” incorporate an LED light, which is powered by two AA batteries. All of the above candles are surface molded with paraffin wax and have an interior plastic chamber that houses the LEDs, on-off switch, and batteries. The light serves to illuminate the “candle” but does not illuminate the surrounding area. The applicable subheading for the wax LED candle sets will be 9602.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Molded or carved articles of wax. The general rate of duty will be 1.8 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 Nuccio Fera at (646) 733-3034. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division