10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a child's lantern from China.
Issued September 28, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 890010 (September 28, 1993)
Tariff classification
HTS codes: 8513.10.4000
Headings: 8513
Product description
25 inches high by 5.5 inches at its widest dimension. It possesses the following: a circular light inserted into the front portion of its body; a push button mechanism, situated at its side, to activate the light; and a top self-carrying handle. You refer to this merchandise as a "toy flashlight", however, a flashlight has been defined as a "small battery-operated portable electric light, normally held in the hand by the housing itself, whose primary function is to project a beam of light". Although this lamp has certain characteristics of a flashlight in that it is portable and projects a beam of a light, its configuration (being constructed with a handle) prevents it from being so classified and, therefore, is considered to be a lantern for tariff purposes.
CBP rationale
The applicable subheading for this child's lantern, item number 0224, will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy.
Full text
NY 890010 September 28, 1993 CLA-2-85:S:N:N3:227 890010 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Mr. William Neal The Little Tikes Company 2180 Barlow Road P.O. Box 2277 Hudson, OH 44236-0877 RE: The tariff classification of a child's lantern from China. Dear Mr. Neal: In your letter dated August 31, 1993, you requested a tariff classification ruling. The sample submitted is a plastic portable, battery-operated, oblong- shape child's lantern, known as the "Little Camper Flashlight" (item number 0224), which measures approximately 7.25 inches high by 5.5 inches at its widest dimension. It possesses the following: a circular light inserted into the front portion of its body; a push button mechanism, situated at its side, to activate the light; and a top self-carrying handle. You refer to this merchandise as a "toy flashlight", however, a flashlight has been defined as a "small battery-operated portable electric light, normally held in the hand by the housing itself, whose primary function is to project a beam of light". Although this lamp has certain characteristics of a flashlight in that it is portable and projects a beam of a light, its configuration (being constructed with a handle) prevents it from being so classified and, therefore, is considered to be a lantern for tariff purposes. The applicable subheading for this child's lantern, item number 0224, will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy. 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
More rulings on the same tariff codes
The tariff classification of a dog walking kit from China
The tariff classification of a walker light from China
The tariff classification of an LED clip-on light from China
The tariff classification of outdoor accessory kits from China
The tariff classification of an LED lantern from China
The tariff classification of an art and craft kit from China and Vietnam
The tariff classification of an LED light from China
The tariff classification of an LED plush reading light from China
The tariff classification of head lamps from China
The tariff classification of LED Lights from China
Follow 890010
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.