The tariff classification of a Halloween LED candle lamp from China

N250851 March 26, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Lynn Schab Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a Halloween LED candle lamp from China Dear Ms. Schab: In your letter dated February 19, 2014, you requested a tariff classification ruling. The item under considerations is a “Hal Candolier W/Spider”, Item Number 9024108. A sample was submitted with your ruling request and will be returned to you. The Hal Candolier is constructed of black plastic material. It consists of a rectangular bridge base measuring approximately 7 inches wide by 2.5 inches deep by 1.25 inch high. There are three highly stylish, classically designed candle holders attached to the bridge base. The candle holders are fitted with three plastic candle sticks. The candle sticks feature C7 LEDs (light emitting diodes) lamps designed to simulate a candle’s flickering flame. The Candolier is powered by a 36 inches power cord with a 2- prong plug in the end. The candle sticks are decorated by red color blood-like drippings with a spider crawling between the candles. The candolier lamp is designed for placement onto any flat surface. The Hal Candolier W/Spider, Item Number 9024108 is classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” However this item has a three-dimensional scary spider, a symbol that is closely associated with Halloween, a specific holiday in the United States. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS. The applicable subheading for the Hal Candolier W/Spider, Item Number 9024108 will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general rate of duty will be free. 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 via e-mail at HOPE.ABADA@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division