The tariff classification of a portable lamp from China.
Issued September 28, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8513.10.4000
Headings: 8513
Product description
The subject merchandise is a plastic oblong-shaped lantern, referred to as the "Kangaroo Light," which is a multifunctional lamp that possesses the following features: a) a spotlight that is powered by batteries and a top handle for carrying purposes; b) an auxiliary lamp, situated beneath the spotlight, that can be used to further illuminate the pathway or removed to function as a flashlight with an attachment for affixing to a belt or pocket. c) a self-contained 8-foot cigarette lighter cord with plug. d) the adjustable character of converting to a table lamp with a diffusion filter and a flashing light with an amber filter. It is noted that this all-in-one lamp will be used for auto or boat, or for camping, hunting and fishing.
CBP rationale
The applicable subheading for this multifunctional lamp 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 D82115 September 28, 1998 CLA-2-85:RR:NC:2:227 D82115 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Mr. Jack D. Mlawski Galvin & Mlawski 440 Park Avenue So., 9th Floor New York, NY 10016-8067 RE: The tariff classification of a portable lamp from China. Dear Mr. Mlawski: In your letter dated August 27, 1998, on behalf of Zelco Industries, Inc., you requested a tariff classification ruling. The subject merchandise is a plastic oblong-shaped lantern, referred to as the "Kangaroo Light," which is a multifunctional lamp that possesses the following features: a) a spotlight that is powered by batteries and a top handle for carrying purposes; b) an auxiliary lamp, situated beneath the spotlight, that can be used to further illuminate the pathway or removed to function as a flashlight with an attachment for affixing to a belt or pocket. c) a self-contained 8-foot cigarette lighter cord with plug. d) the adjustable character of converting to a table lamp with a diffusion filter and a flashing light with an amber filter. It is noted that this all-in-one lamp will be used for auto or boat, or for camping, hunting and fishing. You state that this article is properly classified under subheading 8512.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for other lighting or visual signaling equipment of a kind used for motor vehicles. This claim is based on the rationale that the cigarette lighter cord with emergency lighting feature indicates the subject lamp is primarily designed to be used in a car. However, in regard to its design and function, it has been determined that the instant lamp is not of the class or kind that is principally or solely used in the vehicles of Chapter 87, thereby precluding consideration of classification under heading 8512, HTS. The applicable subheading for this multifunctional lamp 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 4.2 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 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, Robert B. Swierupski Director, National Commodity Specialist Division
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