The tariff classification of an LED candlelight from China.

NY R04273 June 30, 2006 CLA-2-85: RR: NC: 1:108 R04273 CATEGORY: Classification TARIFF NO.: 8513.10.40 Ms. Jessica Boyd Blackstone Int. 2018 Lord Baltimore Drive Baltimore, MD 21244 RE: The tariff classification of an LED candlelight from China. Dear Ms. Boyd: In your letter dated June 22, 2006 you requested a tariff classification ruling. The item in question is an LED candlelight. It is designed as a votive glass candle that is 4 inches in height, battery operated and designed as a potable self-powered light. The LED light mimics a real candle flame by flickering when turned on. It provides portable illumination. The applicable subheading for the LED candlelight will be 8513.10.40, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Portable electric lamps designed to function by their own source of energy … Lamps: Other than flashlights. The rate of duty will be 3.5 percent ad valorem. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division