CLA-2-85:S:N:N3D:227 865371
Mr. James H. Bartee
House of Lloyd, Inc.
11901 Grandview Road
Grandview, MO 64030
RE: The tariff classification of an electric candle from Taiwan.
Dear Mr. Bartee:
In your letter dated July 15, 1991, you requested a tariff
classification ruling.
The sample submitted is a portable, battery-operated candle,
known as the "Elegant Holly Candle" (item number 541190), which
measures approximately 18" high and possesses the following: a
long metal/plastic candle holder; a plastic candle; and a tie-on
metal ornament shaped in the form of holly leaves and berries
with a red ribbon. It is noted that the batteries are to be
inserted into the bottom of the candle and in twisting same, its
bulb is turned on and off.
You feel that the instant merchandise should be properly
classified under subheading 9405.40.8000, Harmonized Tariff
Schedule of the United States (HTS) which provides for lamps and
lighting fittings...not elsewhere specified or included...other
electric lamps and lighting fittings, other. However, in noting
heading 8513 of the HTS which covers portable electric lamps
designed to function by means of a self-contained source of
electri- city (e.g., dry cell, accumulator or magneto), it has
been determined that this heading covers the subject article more
specifically, thereby precluding consideration for classification
under the above-stated subheading.
The applicable subheading for the electric candle will be
8513.10.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for portable electric lamps designed to
function by their own source of energy... lamps: other. The
rate of duty will be 6.9 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport