The tariff classification of an LED candle from China.

N163668 May 10, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of an LED candle from China. Dear Ms. Tsiavos: In your letter dated April 29, 2011 you requested a tariff classification ruling. The merchandise under consideration is the Glitter Light Candle, item number 91701. Four samples were submitted with your ruling request and will be returned to you. The submitted samples are indentified as item number 91701 and consist of plastic pillar-style candles measuring approximately 6½ inches high by 3¼ inches in diameter. Two candles are orange in color decorated with Halloween theme images of bats and a Jack-O-Lantern, the other two are black in color decorated with Halloween theme images of a spider on a web and a scull. The four Halloween images are not three-dimensional. The candles feature an LED (light emitting diode) lamp designed to simulate a candle flame on top and illuminate the body of the candle. Power is provided by 3 “AA” batteries located in a battery compartment in the bottom of the candle and is activated by means of an on/off slide switch. The applicable subheading for the Glitter Light Candle, item number 91701, will be 9405.40.8000, 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