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NY N015446




August 17, 2007

CLA-2-94:RR:E:NC:1:110

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.8000

Mr. Joel McClure
Restoration Hardware, Inc.
15 Koch Road, Suite J
Corte Madera, CA 94925

RE: The tariff classification of an electric candle from China.

Dear Mr. McClure:

In your letter dated August 7, 2007, you requested a tariff classification ruling.

The merchandise under consideration is described as a Single Pillar Candle. It consists of a plastic cylinder designed to resemble a pillar candle, which has been fitted with a 2-watt incandescent bulb in order to simulate candlelight. The Single Pillar Candle has a diameter of 4 inches, and will be imported in heights of 5.6 inches (small), 6.9 inches (medium), and 8 inches (large). It is powered by 3 “AA” batteries, not included.

The applicable subheading for the Single Pillar Candle will be 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.” 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,

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