CLA-2-94:OT:RR:NC:1:110
Mr. Dennis A. Morse
BDP International Inc.
2721 Walker Ave. NW
Grand Rapids, MI 49504
RE: The tariff classification of an LED candle lantern from China.
Dear Mr. Morse:
In your letter dated December 1, 2011, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The merchandise under consideration is identified as the Flameless Candle Hanging Lantern, Item Number 3020634. A sample was submitted with your ruling request and will be returned to you.
The Flameless Candle Hanging Lantern, Item Number 3020634, is made of iron and glass in the traditional shape of a lantern measuring approximately 13 inches in height. It is comprised of a square metal base and flared roof-like top measuring approximately 5½ by 5½ with a narrower center body section measuring approximately 4½ inches square by 7 inches tall. A second smaller vented metal flared top measuring approximately 2 by 2 inches is attached to the top of the lantern with a hanging ring. The center section of the lantern features four clear glass panels decorated with metal flower-shaped designs and supported on all corners by metal strip bar framing. One side panel is hinged to serve as a door. Within the bottom of the lantern is an indentation designed for securing a 3 inch pillar style candle. The lantern is imported with an LED (light emitting diode) candle lamp made of plastic that is powered by 3 “AAA” type batteries located in a battery compartment in the bottom of the plastic candle. The LED candle is activated by means of an On/Off slide switch. The candle lantern is designed for placement onto any flat surface virtually anywhere or to be hung by its handle. As imported, the candle lantern meets the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The metal clearly provides the essential character of this item.
The applicable subheading for the Flameless Candle Hanging Lantern, Item Number 3020634, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 6 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,
Thomas J. Russo
Director
National Commodity Specialist Division