The tariff classification of electric candle lamps from China

N248727 January 7, 2014 CLA-2-94:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Michele L. Hamilton Mark Feldstein & Associates, Inc. 6500 Weatherfield Court Maumee, OH 43537 RE: The tariff classification of electric candle lamps from China Dear Ms. Hamilton: In your letter dated December 9, 2013, you requested a tariff classification ruling. The submitted sample is identified as the Flameless LED Pillar, Votive and Tealight Gift Set that consists of a wax LED (light emitting diode) pillar like candle, a pair of tealight candles and a pair of glass vessels/candle holders. All the items are packaged together in a retail box. The pillar and the votive/tealight candles are powered by batteries with a slide On/Off switch built in the bottom. The samples will be returned to you. The pillar like candle is made of scented wax measuring approximately 4 inches in height by 3 inches in diameter. It has a steady flicker recessed into the candle, which provides a realistic candle effect. The pair of votive/tealight candles is constructed of plastic and features a steady flicker resembling a flickering flame. The glass vessels are candles holders measuring approximately 2¾ inches in height by 2¼ inches in diameter at their widest point. They are designed to hold the matching pair of votive/tealight candles. The applicable subheading for the Flameless LED Pillar, Votive and Tealight Gift Set 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division