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NY 865371

August 09, 1991

CLA-2-85:S:N:N3D:227 865371


TARIFF NO.: 8513.10.4000

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.


Jean F. Maguire

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