CLA-2-94:OT:RR:NC:1:110
Mr. Darren Yokopenic
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a candle lamp from China.
Dear Mr. Yokopenic:
In your letter dated September 7, 2012, you requested a tariff classification.
The merchandise under consideration is described as the 10 Inch High LED Water Globe Candle with 3 Caroling Snowmen Inside, Item Number 186377. A sample of the lamp was provided with your ruling request and will be returned.
Item Number 186377 is a battery powered plastic electric lamp measuring approximately 10 inches tall. The item consists of a pillar-shaped candle measuring approximately 4½ inches in height by 3 inches in diameter. The candle is made of a clear transparent plastic and has a molded plastic tapered base painted with an antique-copper finish. The candle is filled with water and glitters and has three standing snowmen caroling at the bottom. The snowmen are three dimensional wearing a scarf and a ski hat or a high hat. The candle contains a single LED (light emitting diode) lamp mounted on top, which gives the appearance of a dripping wax. The base has an on/off slide switch and a battery compartment which holds the three “AAA” size batteries. By turning on the switch, the LED lamp light up the flame simulating a burning candle and illuminates the glitters and the snowmen.
You suggest classification of the 10 Inch High LED Water Globe Candle with 3 Caroling Snowmen Inside in subheading 9817.95.05, Harmonized Tariff Schedule of the United States (HTSUS), which provides for utilitarian articles classified in subheading 9405.20, 9405.40, or 9405.50, in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. However, although this lamp is intended to be sold during the Christmas season and marketed as a Christmas decoration, the generic snowmen are not recognized as a festive motif, nor is it decorated with a recognized festive symbol. This lamp, therefore, is not limited to holiday use, and not classified as a festive article.
The applicable subheading for the 10 Inch High LED Water Globe Candle with 3 Caroling Snowmen Inside, Item Number 186377, 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 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 Hope Abada at (646) 733-3016.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division