CLA-2-94:OT:RR:NC:1:110
Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a candle lamp from China.
Dear Mr. Crago-Edwards:
In your letter dated September 22, 2010, you requested a tariff classification ruling.
The merchandise under consideration is the Lighted Nativity Table Decoration, Item Number A072EA01172. A sample of the item was submitted with your ruling request and will be returned to you.
The Lighted Nativity Table Decoration is a battery powered LED (light emitting diode) candle lamp constructed of agglomerated stone. The candle resembles a small pillar style candle measuring approximately 3 inches in diameter and 3½ inches tall, and has a single LED lamp mounted on the top of the candle with a clear flame shaped cover. The pillar candle sits on a small round dish shaped base with a diameter of approximately 4 inches. The dish is decorated around the base of the candle with 3 three-dimensional figures that do not obstruct the LED lamp. The candle lamp is available in two designs with scenes that are closely associated with Christmas, one representing a Nativity scene and one representing Three Kings bearing gifts. The submitted sample depicts a three-dimensional scene of Three Kings or Wise Men presenting gifts. In the bottom of the base is an on/off slide switch and battery compartment for 3 button type batteries.
The Lighted Nativity Table Decoration candle lamps are classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings. However, this item is comprised of three-dimensional representations of a scene closely associated with Christmas, a specific holiday in the United States. From the information you provided, the candle lamps are designed, marketed, advertised and sold during and in celebration of the Christmas holiday season. Therefore they are eligible for duty-free treatment under subheading 9817.95.05, HTSUS.
The applicable subheading for the Lighted Nativity Table Decoration candle lamps, Item Number A072EA01172 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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division