A84295 A8 Ruling Active

The tariff classification of a portable lamp from China and Taiwan.

Issued July 1, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.4000

Headings: 8513

Product description

It features a front reflector unit containing a filament bulb for use as a spotlight as well as a translucent, orange-tinted, plastic top reflector containing a filament bulb for use as a warning light. Further, it possesses an adjustable metal stand that allows the unit to be placed in both vertical and horizontal positions and a plastic clip, located at its posterior, for attachment to the user's belt, clothing, et cetera. It is noted that this lamp has a control switch, situated at its side, which enables the user to select either the spotlight or blinking, warning light function. You claim that the subject merchandise should be properly classified under subheading 8708.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the motor vehicles of heading 8701 to 8705. However, since this item is not specifically manufactured for automative use, possessing the features of an "all-purpose" lamp, consideration of classification under the above subheading is precluded.

CBP rationale

The applicable subheading for this portable all-purpose lamp, item number PP 146226, 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 A84295 July 1, 1996 CLA-2-85:RR:NC:GI: 227 A84295 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 10036-8901 RE: The tariff classification of a portable lamp from China and Taiwan. Dear Mr. Eisen: In your letter dated May 30, 1996, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a portable battery-operated, plastic rectangular-shape lamp, known as the "Road Emergency Warning Light and Lantern," item number PP 146226, which measures approximately 6 inches in length by 2 2/3 inches in width by 1 3/4 inches in depth at its maximum point. It features a front reflector unit containing a filament bulb for use as a spotlight as well as a translucent, orange-tinted, plastic top reflector containing a filament bulb for use as a warning light. Further, it possesses an adjustable metal stand that allows the unit to be placed in both vertical and horizontal positions and a plastic clip, located at its posterior, for attachment to the user's belt, clothing, et cetera. It is noted that this lamp has a control switch, situated at its side, which enables the user to select either the spotlight or blinking, warning light function. You claim that the subject merchandise should be properly classified under subheading 8708.99.80, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the motor vehicles of heading 8701 to 8705. However, since this item is not specifically manufactured for automative use, possessing the features of an "all-purpose" lamp, consideration of classification under the above subheading is precluded. The applicable subheading for this portable all-purpose lamp, item number PP 146226, 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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