The tariff classification of a candle lamp from China.

N233239 September 28, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a candle lamp from China. Dear Mr. Yokopenic: In your letter dated September 7, 2012, you requested a tariff classification. The item under consideration is identified as the 7 Inch High LED Water Globe Candle, Item Number 186391. A sample of the lamp was provided with your ruling request and will be returned to you. The 7 inch High LED Water Globe Candle is a battery powered electric lamp measuring approximately 7½ inches tall. It consists of a pillar-shaped candle measuring approximately 3½ inches in height and 3 inches in diameter. The Water Globe Candle resembles an antique oil lamp. The candle is made of a green-colored transparent plastic with a painted antique-copper finish molded plastic base and handle. The candle is filled with water and glitters and has a bowl-like circular piece of plastic at the bottom. A single LED (Light Emitting Diode) lamp that is mounted on top of the candle gives the appearance of green colored dripping wax. The battery compartment which holds the required three “AA” size batteries also contains an on/off slide switch. By turning the slide switch on, the LED lamp's flame lights up simulating a burning candle. The circular piece of plastic at the bottom of the candle is also activated that rotates and spins the glitter-filled water while the LED lamp illuminates the swirling glitters. In your ruling request you suggest classification of the 7 Inch High LED Water Globe Candle in 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for utilitarian articles classified in subheading 9405.20, 9405.40, or 9405.50, in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, although the lamp is claimed to be sold during the Christmas season and marketed as a Christmas decoration, this lamp is not recognized as a festive motif, nor is it decorated with a recognized festive symbol. This lamp, therefore, is not limited to holiday use, and not classified as a festive article. The applicable subheading for the 7 Inch High LED Water Globe Candle, Item Number 186391, 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division