The tariff classification of a decorative holder with LED candle from China

N286024 May 12, 2017 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Gurminder Saini Ganz 1 Pearce Rd. Woodbridge, Ontario Canada L4L3T2 RE: The tariff classification of a decorative holder with LED candle from China Dear Mr. Saini: In your letter dated May 5, 2017, you requested a tariff classification ruling. The product under consideration is described as an LED Resin Pillar Candle with Metal Stand, item number LED103. The LED candle measures 3.5 inches in diameter by 5.5 inches in height and requires two D batteries (not included). The ornamental iron stand, which measures 5.5 inches in diameter and 10 inches in height, features decorative cut-outs through which the candlelight shines. The base of the candle is permanently affixed within the stand and has an on/off switch and programmable timer switch. The light from the LED candle provides a decorative effect through the ornamental metal stand. It does not illuminate the surrounding area. The applicable subheading for the LED Resin Pillar Candle with Metal Stand will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, 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 https://hts.usitc.gov/current. 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 Barbara Kaiser at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division