The tariff classification of porcelain LED candle holders from China. Correction to Ruling Number N256079

N257828 October 6, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Mr. Jose Gonzales HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of porcelain LED candle holders from China. Correction to Ruling Number N256079 Dear Mr. Gonzales: This replaces Ruling Number N256079, dated September 5, 2014, which inadvertently classified the porcelain LED candle holders as non-electrical lamps and lighting fittings, when they should have been classified as electrical lamps and lamps fittings. A complete corrected ruling follows. The merchandise under consideration is identified as the Battery Operated Porcelain LED Lighted Candle Holders, Vendor Item Number 2177060HSN. The candle holders are made of porcelain and feature a cylindrical tube representing a pillar-style candle in three different sizes. The small size measures approximately 3.75 inches tall by 3.5 inches in diameter, the medium size measures approximately 6.75 inches tall by 3.5 inches in diameter, and the large size measures approximately 8.75 inches tall by 3.5 inches in diameter. Each holder contains three LED (light emitting diode) lamps powered by three AAA batteries. The batteries are housed in a compartment underneath the LED lamps and are activated by an on/off slide switch. The medium and the large size candle holders feature a three-dimensional motif of flying reindeers with a Santa figure in a sleigh, and cutout of circles and stars. The small candle holder features houses, trees and cutouts of circles and stars. Samples were submitted with your ruling request and will be returned to you. The applicable subheading for the Battery Operated Porcelain LED Lighted Candle Holders, Vendor Item Number 2177060HSN 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. You have suggested that these items are classified in subheading 9817.95.05, HTSUS, as utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, only the medium and the large size candle holders that features the three-dimensional motif of flying reindeers with a Santa figure in a sleigh, contain a symbol that is closely associated with Christmas, a specific holiday in the United States. Therefore, they are eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the medium and the large size Battery Operated Porcelain LED Lighted Candle Holders, Vendor Item Number 2177060HSN, will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general 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 Hope Abada at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division