CLA-2-94:OT:RR:NC:N4:110
Ms. Cheryl L. Martin
CVS/pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of an LED candle lamp from China
Dear Ms. Martin:
In your letter dated June 5, 2014, you requested a tariff classification ruling.
The item under considerations is the “LED Candle for Halloween,” Item Number 968076. A sample was submitted with your ruling request and will be returned to you.
The LED Candle for Halloween is constructed of black plastic material. It consists of a stylized circular base measuring approximately 2 inches tall by 3 ¼ inches in diameter. A plastic candle stick is extended from the base. The base is equipped with a white candle-flame shaped lamp cover. The lamp cover contains an LED (light emitting diode) lamp that is designed to simulate a candle’s flickering flame. The candle stick is decorated with red-colored, blood-like drippings, and a three-dimensional spider crawling on the candle stick. The item is powered by 2 AA batteries. The LED Candle for Halloween is designed for placement onto any flat surface. It is stated that the item will be marketed and sold as a home decoration for the Halloween holiday.
The “LED Candle for Halloween,” Item Number 968076 is classifiable under subheading 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.” However this item has a three-dimensional representation of a symbol or motif closely associated with Halloween, a specific holiday in the United States. Therefore, it is eligible for duty-free treatment under subheading 9817.95.05, HTSUS.
The applicable subheading for the “LED Candle for Halloween”, Item Number 968076, will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general rate of duty will be free.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division