CLA-2-94:OT:RR:E:NC:1:110
Mr. Harry T. Kronenberg
Pan Asia Creations (BVI) Ltd.
1259 De Luz Road
Fallbrook, CA 92028
RE: The tariff classification of LED candles from China.
Dear Mr. Kronenberg:
In your letter dated June 1, 2009, you requested a tariff classification ruling.
The merchandise under consideration are identified as Christmas LED (light emitting diode) Candles.
The LED candles are flameless candles, cylindrical in shape resembling pillar style candles with a diameter of 3 inches. These LED candles are available in several different designs featuring Christmas ornaments, snowflakes and snowmen on white or red backgrounds. They are made of translucent polyresin with a battery powered LED lamp.
In your letter you suggest classification under heading 9505, Harmonized Tariff Schedule of the United States (HTSUS) as festive Christmas articles, or heading 8543, HTSUS, as electrical machines or apparatus having individual functions not specified or included elsewhere in Chapter 85, HTSUS. However, the LED candles have a utilitarian function of providing light, thereby excluding them from classification under heading 9505, HTSUS, by Chapter 95, Note 1(v). Additionally, LED candles are specifically provided for as lamps or lighting fittings under heading 9405, HTSUS.
The applicable subheading for the Christmas LED Candles will be 9405.40.8000, 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