CLA-2-94:OT:RR:NC:1:110
Ms. Julie Hsia
Santa’s Best Craft Ltd.
204 Spring Hill Road
Trumbull, CT 06611
RE: The tariff classification of LED candles from China.
Dear Ms. Hsia:
In your letter dated November 12, 2008 you requested a tariff classification ruling.
The merchandise under consideration is the LED Tea Light Cup Assortment, item number 78060. A sample of the item was submitted with your ruling request and will be returned to you. It consists of three battery operated LED (light emitting diode) tea light candles in holders measuring approximately 1¾ inches high with an open top diameter of approximately 2¼ inches tapering to a base with a diameter of 1½ inches. The LED tea light candles and cups are made entirely of plastic. An LED bulb, designed to simulate a candle flame, is activated by means of a two-position on/off slide switch on the bottom of the light. The three lights are each powered by 6 LR44 batteries, and are packaged together in a clear plastic box.
The applicable subheading for the LED Tea Light Cup Assortment, item number 78060, will be 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.” 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