CBP Ruling D87081 — The tariff classification of novelty lamps from China.

Tariff classification

Headings: 8513

Product description

It possesses a plastic lion’s head, affixed to the top portion of the lamp, from which emanates fiber optics. The light, which is activated via a slide switch mechanism, is noted to illuminate the lion’s head with the light going through the fiber optics. You claim that this article is primarily designed to be a novelty/amusement item rather than a functioning lamp. This assertion is substantiated in stating that the emitted light is not of sufficient strength for utilitarian purposes and that the instant article is marketed and sold to carnivals, amusement parks and parades. Upon examining this merchandise, it has been determined that the subject product is not a toy under heading 9503, Harmonized Tariff Schedule of the United States (HTS), since it is designed to emit light in a decorative pattern and not designed to provide manipulative play value. Further, it is not considered to be an entertainment article under heading 9505, HTS, since it is not a decorative article for the home.

CBP rationale

The applicable subheading for the novelty 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 D87081 February 18, 1999 CLA-2-85:RR:NC:2:227 D87081 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Ms. Cynthia A. Benway Tower Group Int’l. 49 Pavilion Avenue Providence, RI 02905-1542 RE: The tariff classification of novelty lamps from China. Dear Ms. Benway: In your letter dated February 1, 1999, on behalf of North East Import, Inc., you requested a tariff classification ruling. The sample submitted is a battery-operated cylindrical-shaped plastic novelty lamp which measures approximately 6 1/2 inches in length. It possesses a plastic lion’s head, affixed to the top portion of the lamp, from which emanates fiber optics. The light, which is activated via a slide switch mechanism, is noted to illuminate the lion’s head with the light going through the fiber optics. You claim that this article is primarily designed to be a novelty/amusement item rather than a functioning lamp. This assertion is substantiated in stating that the emitted light is not of sufficient strength for utilitarian purposes and that the instant article is marketed and sold to carnivals, amusement parks and parades. Upon examining this merchandise, it has been determined that the subject product is not a toy under heading 9503, Harmonized Tariff Schedule of the United States (HTS), since it is designed to emit light in a decorative pattern and not designed to provide manipulative play value. Further, it is not considered to be an entertainment article under heading 9505, HTS, since it is not a decorative article for the home. The applicable subheading for the novelty 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 3.5 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 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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