CLA-2-94:OT:RR:NC:1:110
Ms. Bernadette Purcell
QVC, Inc.
Studio Park, 1200 Wilson Dr.
West Chester, PA 19380-4262
RE: The tariff classification of a Hurricane Lamp with LED candle from China.
Dear Ms. Purcell:
In your letter dated August 11, 2011, you requested a tariff classification ruling.
The item under consideration is identified as the Home Reflection Animal Print Hurricane with Flameless Candle, Item Number H193430. A sample was submitted with your ruling request and will be returned to you. The submitted sample is comprised of three parts. It has a cylinder-shaped hurricane-style clear glass tube or chimney measuring approximately 7¾ inches tall by 4½ inches in diameter that is open at both ends. It is designed to be placed over and surround a candle. There is a cylinder-shaped stand or base made of metal measuring approximately 10¼ inches high by 5 inches in diameter embossed to resemble a leopard fur pattern. The third part is an LED (light emitting diode) pillar-style candle. When assembled, the hurricane lamp measures approximately 16½ inches high. The candle is made of wax measuring approximately 4 inches high by 3 inches in diameter and features an LED lamp on top of the candle, which simulates the light from a single candle flame. The LED candle sits atop of the metal stand or base and inside the clear glass hurricane-style chimney providing illumination to the surrounding area. Power is provided by two “C” size batteries located in a battery compartment in the bottom of the candle and is activated by means of a three position timer slide switch for switching between 4 and 8 hours of illumination and an off position. Due to its design, this LED hurricane candle lamp is best suited for placement onto a table, desk or similar flat surface. The classification of LED candle lamps was address in HQ H003215 and H003217, which determined that LED candle lamps met the terms of heading 9405, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the Home Reflection Animal Print Hurricane with Flameless Candle, Item Number H193430, will be 9405.20.8010, HTSUS, which provides for “Lamps and lighting fittings…: Electric table, desk, bedside, or floor-standing lamps: 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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division