Ms. Lynn Schab
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of LED tea light candles and replacement batteries from China
Dear Ms. Schab:
In your letter dated March 27, 2013, you requested a tariff classification ruling. A sample was submitted with your request and will be returned as requested.
The item concerned is referred to as the LED Tea Lights 6 PK White, Liss Item Number 9026169. Item Number 9026169 consists of six tea light candles each containing a button cell CR2032 battery and six replacement batteries packaged together for retail sale. The LED (light emitting diode) tea lights are constructed of plastic material, measuring approximately ¾ inch high by 1 inch in diameter. The LED bulb located at the top of the candle is designed to simulate a candle flame. The LED tea lights are activated by means of a two-position on/off slide switch on the bottom of the light.
The applicable subheading for the plastic LED tea lights 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 duty rate will be 3.9 percent ad valorem.
The applicable subheading for button cell CR2032 replacement batteries will be 8506.50.0000, HTSUS, which provides for primary cells and primary batteries of lithium. The rate of duty will be 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 subheading 8506.50.0000, please contact National Import Specialist Steve Pollichino at (646) 733-3008. For all other issues please contact National Import Specialist Hope Abada at (646) 733-3016.
Thomas J. Russo
National Commodity Specialist Division