CLA-2-44:OT:RR:NC:2:234
Ms. Kimberly Howard
Mark Feldstein & Associates, Inc.
6500 Weatherfield Court
Maumee, OH 43537
RE: The tariff classification of wood LED Candle Holders from China
Dear Ms. Howard:
In your letter, dated October 3, 2016, you requested a classification ruling. The ruling was requested on three decorative LED candle holders. Photographs were submitted for our review.
Item AB9942CH is a four-sided “house” with base and peaked roof of medium density fiberboard (MDF). It measures 3.7”L x 3.7’’W x 5.6” H. It features a bird design and the word, “HOME,” cut out of the wood on each side. An LED tea light is built into the base.
Item AB9942 is a four-sided MDF box, open at the top, with base. It measures 4.5”L x 4.5”W x 4.14” H. It features a bird design and the word, “HOME,” cut out on each side. A glass votive holder with LED tea light inside fit into the middle of the open box and rest in an engraved circle on the base.
Item AB9940FC is a rectangular MDF box with base. It is open at the top. It features a bird design and the words, “Home is where the heart is,” cut out on the sides. It is imported with three glass votive holders, each holding an LED tea light, which fit in a row inside the bottom of the MDF holder.
The LED tea lights are powered by a CR2032 button cell battery with on/off switch on the bottom. When illuminated the LED light shines through the candle holders, accentuating the cutout designs for a decorative effect.
The applicable subheading for candle holders will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood.” The rate of duty will be 3.2% 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 https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division