A83761 A8 Ruling Active

The tariff classification of a flashlight from China.

Issued June 13, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

Product description

It features an incandescent light encased in the upper front section of the housing and an adjustable jack-o'-lantern-like face (known as the "panicky pumpkin") that is designed to cover the lamp. It possesses a push-down mechanism on the side of its lower portion which, when activated, lights the entire pumpkin's face. It is noted that sliding the pumpkin's face downwards causes the light mechanism to activate the top lamp which is then exposed to serve as a flashlight. Further, it has a textile cord, affixed to the top portion, that can be placed around the neck for hanging purposes. It is also stated that these lamps will be imported with the faces of a "scary skull" and a "whacky witch."

CBP rationale

The applicable subheading for the "Trick or Treat Safety Light," style number 906, will be 8513.10.2000, 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 A83761 June 13, 1996 CLA-2-85:RR:NC:GI: 227 A83761 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Mona Webster Target Stores 33 South Sixth Street P.O. Box 1392 Minneapolis, MN 55440-1392 RE: The tariff classification of a flashlight from China. Dear Ms. Webster: In your letter dated May 15, 1996, you requested a tariff classification ruling. The sample submitted is a plastic oval-shape flashlight, known as the "Trick or Treat Safety Light" (style number 906), which measures approximately 4 1/2 inches in height by 2 inches in width by 3/4 inch in depth. It features an incandescent light encased in the upper front section of the housing and an adjustable jack-o'-lantern-like face (known as the "panicky pumpkin") that is designed to cover the lamp. It possesses a push-down mechanism on the side of its lower portion which, when activated, lights the entire pumpkin's face. It is noted that sliding the pumpkin's face downwards causes the light mechanism to activate the top lamp which is then exposed to serve as a flashlight. Further, it has a textile cord, affixed to the top portion, that can be placed around the neck for hanging purposes. It is also stated that these lamps will be imported with the faces of a "scary skull" and a "whacky witch." The applicable subheading for the "Trick or Treat Safety Light," style number 906, will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy...flashlights. The rate of duty will be 20 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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