886561 88 Ruling Active

The tariff classification of an adjustable lantern from Chinaand Taiwan.

Issued June 25, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.4000

Headings: 8513

Product description

It possesses a massive front reflector unit which contains a torch bulb for use as a spotlight. Further, it has a six-position adjustable stand which permits this lamp to be placed on a flat surface in order to direct a beam of light to a desired location. It is carried by a handle that protrudes from the top portion near the reflector unit.

CBP rationale

The applicable subheading for the "Adjustable Lantern" 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.

Full text

NY 886561 June 25, 1993 CLA-2-85:S:N:N3:227 886561 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway 43rd floor New York, NY 10036 RE: The tariff classification of an adjustable lantern from China and Taiwan. Dear Mr. Eisen: In your letter dated May 25, 1993, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a plastic, portable, battery-operated lamp, known as the "Adjustable Lantern" (item number PP 111061), which measures approximately 8 inches in length. It possesses a massive front reflector unit which contains a torch bulb for use as a spotlight. Further, it has a six-position adjustable stand which permits this lamp to be placed on a flat surface in order to direct a beam of light to a desired location. It is carried by a handle that protrudes from the top portion near the reflector unit. The applicable subheading for the "Adjustable Lantern" 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. Sincerely, Jean F. Maguire Area Director New York Seaport

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