A83065 A8 Ruling Active

The tariff classification of a portable lamp from China.

Issued May 24, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.4000

Headings: 8513

Product description

It possesses a cylindrical-shape torch light simulating a pumpkin stem, that is activated via an on/off switch mechanism, and a long flexi-neck, measuring nearly 26 inches long, which can be bent into various shapes and configurations. Affixed to the other end of its neck, there is a hollow jack-o'-lantern-like head that is designed as a receptacle for the insertion of the torch lamp, thereby creating a lighted jack-o'-lantern-like figurine. Although this article is referred to as a "toy" it is not considered to be a toy for amusement purposes but is primarily designed to function as a portable lamp which happens to possess a halloween-like motif. Moreover, its unique design allows this lamp to be curled around or draped over various objects as well as being placed on the ground or worn on the person during the course of several activities.

CBP rationale

The applicable subheading for this portable lamp, known as the "Looney-Light - Paddy the Pumpkin," style number 50002-50017, 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 A83065 May 24, 1996 CLA-2-85:RR:NC:GI: 227 A83065 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, MN 55440-1392 RE: The tariff classification of a portable lamp from China. Dear Ms. Webster: In your letter dated April 24, 1996, you requested a tariff classification ruling. The sample submitted is a plastic, battery-operated portable lamp, known as the "Looney-Light - Paddy the Pumpkin," style number 50002-50017, which measures approximately 3 feet in length. It possesses a cylindrical-shape torch light simulating a pumpkin stem, that is activated via an on/off switch mechanism, and a long flexi-neck, measuring nearly 26 inches long, which can be bent into various shapes and configurations. Affixed to the other end of its neck, there is a hollow jack-o'-lantern-like head that is designed as a receptacle for the insertion of the torch lamp, thereby creating a lighted jack-o'-lantern-like figurine. Although this article is referred to as a "toy" it is not considered to be a toy for amusement purposes but is primarily designed to function as a portable lamp which happens to possess a halloween-like motif. Moreover, its unique design allows this lamp to be curled around or draped over various objects as well as being placed on the ground or worn on the person during the course of several activities. The applicable subheading for this portable lamp, known as the "Looney-Light - Paddy the Pumpkin," style number 50002-50017, 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 5.5 percent ad valorem. 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 letter 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 George Kalkines at 212-466-5794. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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