The tariff classification of an electric candle light from India.

N025924 April 28, 2008 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of an electric candle light from India. Dear Ms. Purcell: In your letter dated April 2, 2008, you requested a tariff classification ruling. The merchandise under consideration is described as the “Mango Wood and LED Candle Set”, item number H10367. A sample of the item was submitted with your ruling request and will be returned to you. The submitted sample consists of a wood base measuring approximately 22 inches long by 3.75 inches high by 3.75 inches wide at its widest point tapering inward at the top to a flat surface 2.5 inches wide. The trapezoid-shaped base features six evenly spaced, iron-lined recessed receptacles into which 6 electric LED (light emitting diode) candle lights made of plastic are fitted leaving the candle light fully exposed. The candle lights are shaped to resemble votive candles, and measure approximately 1.5 inches in diameter, the standard diameter of a votive or tea light candle. They are individually powered by an included CR2032 button cell battery installed in the bottom of each candle light, where an “on-off” switch is also provided. The mango wood base is suitable for placement on any flat surface. The applicable subheading for the Mango Wood and LED Candle Set, item number H10367, will be 9405.40.8000, Harmonized Tariff Schedule of the United 0States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division