CLA-2-94:OT:RR:NC:1:110
Ms. Cara Anderson
Satori Home Limited, LLC
13612 Midway Road, Suite 515
Dallas, TX 75224
RE: The tariff classification of wall sconces with LED light from China.
Dear Ms. Anderson:
In your letter dated October 23, 2012, you requested a tariff classification ruling.
The merchandise under consideration is two styles of decorative wall sconces with LED candle. Photographs and drawings were submitted with your letter.
The Leaf -1 LED is a leaf shaped, decorative wall sconce made of plastic. The sconce measures approximately 8 inches high by 3.2 inches wide by 2.5 inches deep. The bottom of the leaf contains a round molded extrusion platform that holds the LED candle. The back of the sconce has three sided screw slot for mounting it to the wall. The LED candle measure approximately 1.25 inches high by 1.5 inched in diameter at its widest point and shaped to resemble a small candle. It features an on-off slide switch to activate the candle’s internal LED bulb. The LED bulb is designed to simulate a candle flame. The required 3 volt Lithium battery is housed in the battery compartment located at the bottom of the light. The Leaf -1 LED sconce with a LED candle will be packaged in a blister pack ready for retail sale.
The Corbel -1 LED is a corbel shaped decorative wall sconce made of plastic. The sconce measures approximately 5 inches high by 3 inches wide by 2.5 inches deep, at its thickest point to create a platform for a LED candle display. The platform on the top of the corbel is designed to hold the LED candle. The back of the sconce has three sided screw slot for mounting it to the wall. The LED candle measures approximately 1.25 inches high by 1.5inches in diameter at its widest point and is shaped to resemble a small candle. It features an on-off slide switch to activate the candle’s internal LED bulb. The LED bulb is designed to simulate a candle flame. The required 3 volt Lithium battery is housed in the battery compartment located at the bottom of the light. The corbel -1 LED sconce with a LED candle will be packaged in a blister pack ready for retail sale.
You proposed classification in subheading 3924.90.5500, HTSUS, which does not exist. We assume you meant 3924.90.5650, HTSUS, which provides for other household articles of plastics.
Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 1, HTSUS, provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 9405.10, HTSUS, provides for chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares. As an electric wall lighting fitting, the Leaf -1 LED and Corbel -1 LED wall sconces are eo nomine classifiable under that heading.
The applicable subheading for the Leaf -1 LED and Corbel -1 LED sconces will be 9405.10.8010, HTSUS, which provides for "Lamps and lighting fittings…: Chandeliers and other electric ceiling or wall lighting fittings…: Other: Household." 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