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NY M80120

February 16, 2006

CLA-2-85:RR:NC:N1:112 M80120


TARIFF NO.: 8543.89.7000

Stephanie De Silva
Import/Export Analyst,
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020-1104

RE: The tariff classification of a lighted candle shell from China

Dear Ms. De Silva,

In your letter dated January 23, 2006, you requested a tariff classification ruling.

The item concerned is the Scented LED Candle. It is a columnar-shaped article of wax with an open top and three LED lights implanted in its cardboard bottom. On top of its hard plastic base, which fits beneath the LED lights and cardboard, is an integrated circuit board and an enclosed battery compartment; on the bottom of the hard plastic base is an on-off switch and an activation button. The wax column measures approximately 4” in height X 10” in diameter.

Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1. states, “ ... classification shall be determined according to the terms of the headings ... “. Heading 8543 provides for “Electrical apparatus, having individual functions, not specified elsewhere “.

General Note 3. (h) (vi) to the HTS states, “ ... a reference to “headings” encompasses subheadings indented thereunder.”.

The applicable subheading for the Scented LED Candle will be 8543.89.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other apparatus: Other: Electric luminescent lamps”. The rate of duty will be 2%.

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 Richard Laman at 646-733-3017.


Robert B. Swierupski

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