The tariff classification of a non-electrical lamp from China

N311732 May 29, 2020 CLA-2-94:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 9405.50.4000; 9903.88.03 Ms. Krisanne Fischer QVC Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of a non-electrical lamp from China Dear Ms. Fischer: In your letter dated May 11, 2020, you requested a tariff classification ruling. The merchandise under consideration is a non-electrical lamp, which you refer to as Candlelight Fixture. It consists of a pillar-shaped candle, an insert (referred to as refill), a USB charging cable and a remote control. The insert is a plastic bottle filled with ultra-pure liquid paraffin as fuel. The pillar-shaped candle is made of plastic (interior) and wax (exterior), and is hollowed in the middle so that the insert (refill) can be inserted to make a complete lamp. You state that the Candlelight Fixture uses the rechargeable batteries housed inside the candle to ignite the wick in the insert, which will run on the liquid paraffin. The batteries are re-charged by the USB cable. The remote control allows the Candlelight Fixture to be turned on (ignited) and turned off (extinguished) manually. The applicable subheading for the Wooden Candle Holder will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” The rate of duty will be 6 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9405.50.4000, 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 9405.50.4000, 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. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Michael Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division