CLA-2-94:OT:RR:NC:1:110

Ms. Leslie Zoe Grillo
QVC
1200 Wilson Drive
MC 232
West Chester, PA 19382

RE: The tariff classification of an electric candle lantern from China.

Dear Ms. Grillo:

In your letter dated March 31, 2010, you requested a tariff classification ruling.

The merchandise under consideration is a flameless candle lantern, item number H165617. The flameless candle lantern is made of iron and glass in the traditional shape of a lantern, and measures approximately 12 ½ inches high by 6 ¼ inches in diameter. It features an iron flared top and saucer-shaped base supporting a cylindrical glass lens. An iron wire frame rising from the base provides a small ring for hanging the lantern on its included 30-inch high iron garden stake. Within the lantern is a permanently mounted 3-inch pillar-style LED (light emitting diode) candle that is powered by 2 “C” type batteries, not included. The flameless candle lantern is designed for indoor and outdoor use, and contains a built-in timer that shuts the light off after 8 hours.

The applicable subheading for the flameless candle lantern, item number H165617, 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,

Robert B. Swierupski
Director
National Commodity Specialist Division