CLA-2-94:OT:RR:NC:1:110
Ms. Jeanette Arciero
CVS On-Site Import Client Liaison
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of LED wax trees, glass candle holders and LED tea lights from China
Dear Ms. Arciero:
In your letter dated July 23, 2013, you requested a tariff classification ruling. Samples were submitted with your letter and will be returned as requested.
The submitted samples are identified as the “9 Piece Flameless LED Collection”, Item Number 937176. The “Collection” is comprised of three LED Glittered Wax Trees, three Frosted Glass Votive candle holders and three LED Tea Lights. The Nine Piece Flameless LED Collection is packaged together in a cardboard box with a clear plastic cover.
The LED (light emitting diode) wax trees are identical in all aspect except for their size. They measure 4, 5 and 6 inches high respectively. The trees resemble pine trees and are composed of white wax. Each tree features a flickering LED bulb embedded in the base and powered by one CR2032 type battery (included). The bottom of the trees contains two-position on/off slide switch. The light serves to illuminate the trees but does not illuminate the surrounding area.
The Frosted Glass Votive candle holders are glass cups designed to hold tea light candles. Each candle holder is 2 ½ inches high.
The LED tea lights are made of plastic and shaped to resemble tea light-style candles. Each contains an LED bulb, designed to simulate a candle flame that is activated by pressing a push-button switch on the bottom of the light. The tea lights are powered by one CR2032 battery (included).
The applicable subheading for the LED Glittered Wax Trees will be 9602.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Molded or carved articles of wax. The general rate of duty will be 1.8 percent ad valorem.
The applicable subheading for the Frosted Glass Votive Candle Holders will be 9405.50.4000, HTSUS, which provides for “Lamps and lighting fittings…: Non-electrical lamps and lighting fittings: Other: Other.” The general rate of duty will be 6 percent ad valorem.
The applicable subheading for the LED tea lights 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 Hope Abada at (646) 733-3016.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division