The tariff classification of samples of the LED lantern, flameless taper candle and flameless pillar candle from China

N352131
August 20, 2025
CLA-2-98:OT:RR:NC:N4:410
CATEGORY: Classification
TARIFF NO.: 9811.00.60
Kendra Highlands QVC Group 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of samples of the LED lantern, flameless taper candle and flameless pillar candle from China Dear Ms. Highlands: In your letter dated August 7, 2025, you requested a tariff classification ruling. Product descriptions and pictures were submitted for our review. Item 1, identified as the “Home Décor Development Sample - Lantern”, consists of a square metal lantern with four clear glass or plastic panels and a flameless LED candle affixed to the bottom of the lantern base. Item 2, identified as the “Home Décor Development Sample - Flameless Taper Candle”, consists of a plastic candle stick body with a molding flame atop containing an LED lamp. Item 3, identified as the “Home Décor Development Sample – Flameless Pillar Candle”, consist of a plastic or wax pillar candle containing an LED lamp inside. In your request, you state that these articles are permanently marked with the word “SAMPLE” in indelible ink by the manufacturer. The intended use for these articles is for soliciting orders for foreign merchandise. These articles will be valued at over $1.00 each. As such, you propose these articles are classified in subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS). We agree. Subheading 9811.00.60, HTSUS, provides for the duty-free treatment of any sample either valued at less than $1 each or marked, torn, perforated, or otherwise treated so that it is unsuitable for use otherwise than as a sample to be used in the U.S. only for soliciting orders for products of foreign countries. The controlling

factor is whether the importer uses the samples for the purpose of soliciting purchase orders for foreign merchandise and the creation of demand for future orders. If the items at issue are valued at more than $1 each, they may not be entered free of duty under this tariff provision unless they are marked as samples or treated in some way to render them unsuitable for commercial sale or any use other than as samples for obtaining orders for similar articles. Accordingly, the applicable subheading for the LED lantern, flameless taper candle and flameless pillar candle samples, will be 9811.00.60, HTSUS, which provides for “Any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries.” The rate of duty will be free. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
(for) James Forkan Acting Director National Commodity Specialist Division