The tariff classification of an LED candle from China

N305916 September 19, 2019 CLA-2-94:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 9405.40.8440; 9903.88.03 Mathew Samuel EXCITE 4393 Sunbelt Drive Addison, TX 75001 RE: The tariff classification of an LED candle from China Dear Mr. Samuel: In your letter dated August 19, 2019, you requested a tariff classification ruling. The sample submitted for our examination will be retained in our office. The merchandise under consideration is identified as the Valentine LED Candle, Item 9047077. The item consists of a wax pillar-shaped candle hollowed out at the top and an LED lamp housed inside. It is equipped with an On/Off switch and decorated with a wire ring adorned with artificial red roses and green leaves on the bottom. The candle measures approximately 3 inches in diameter by 4 inches in height. The applicable subheading for the Valentine LED candle, Item 9047077, will be 9405.40.8440, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; …: Other electric lamps and lighting fittings: Other: Other: Other.” The rate of duty will be 3.9 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9405.40.8440, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9405.40.8440, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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 Michael Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division