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NY L86672




August 30, 2005

CLA-2-34:RR:NC:SP:237 L86672

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 8513.10.4000

Ms. Irit Horn
Flower Idea Design LLC
11909 Stonewood Lane
Rockville, MD 20852

RE: Classification of a candle with LED and portable wax lamp with LED from China.

Dear Ms. Horn:

In your letter dated August 8, 2005 you requested a tariff classification ruling. Your samples are being returned.

The LED Light Candle consists of a translucent pillar-shaped wax candle that contains a battery powered light emitting diode (LED) that illuminates the inside of the candle with varying shades of red, green, blue and violet light when activated (2-7/8”D x 5-1/8”H). The candle is retail packed in a white paperboard box. As an alternative you suggest an LED Light Candle set that consists of a translucent pillar-shaped wax candle that is hollowed out on the bottom to receive a battery powered LED that is separate and not inserted in the candle but is packed in the same box. In the latter case the candle imparts the essential character of the set.

The Rechargeable Tea Light Candle set consists of a translucent pillar-shaped portable wax lamp that is hollowed out on top to hold a tea light candle (included) and contains a rechargeable LED that illuminates the inside of the candle with varying shades of red, green, blue and violet light when activated (2-7/8”D x 4-3/4”H). The portable wax lamp containing an LED, wax tea light candle and adaptor is retail packed in a white paperboard box. The portable wax lamp imparts the essential character of the set.

The applicable subheading for the wax candle containing an LED and the wax candle set with an LED that is separate and not inserted but is packed in the same box will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for candles, tapers and the like. The rate of duty will be free.

The applicable subheading for the set consisting of a portable wax lamp containing an LED, wax tea light candle and adaptor will be 8513.10.4000, HTSUS, which provides for other portable electric lamps designed to function by their own source of energy. The rate of duty is 3.5 percent ad valorem.

Candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th St. and Constitution Ave. NW, Washington, DC 20230, telephone (202) 482-3148 or website www.IA.ITA.DOC.GOV (click on “Import Administration Home Page” - click on “Decisions and Data” - click on “Scope Rulings: Candles from the PRC”).

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 control number indicated above should be provided with entry documents filed at time merchandise is imported. For any questions regarding the ruling, contact National Import Specialist Frank Cantone at (646) 733-3038.

Sincerely,

Robert B. Swierupski

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