E83203 E8 Ruling Active

The tariff classification of a desk lamp and calculator from China.

Issued June 30, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.20.8010, 8470.10.0040

Headings: 9405, 8470

Product description

It features an adjustable neck with an oval-shaped lamp head containing an halogen light, with an electrical cord, that is activated via a push button mechanism. It also possesses a plastic base that is configured as a desk accessory holder for containing pencils, letters and paper clips (not included with the article) as well as a built-in pencil sharpener, tape dispenser and sound device. There is also a removable pocket-size battery-operated digital calculator which measures nearly 4 ½ inches by 2 ¾ inches at its widest points. The essential character of this composite article, excluding the removable calculator, is imparted by the plastic lamp.

CBP rationale

The applicable subheading for the desk lamp with accessories will be 9405.20.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other household electric desk lamps: other. The applicable subheading for the electric pocket-size calculator will be 8470.10.0040, HTS, which provides for electronic calculators capable of operation without an external source of electric power and pocket-size data recording and displaying machines with calculating functions.

Full text

NY E83203 June 30, 1999 CLA-2-94:RR:NC:2:227 E83203 CATEGORY: Classification TARIFF NO.: 9405.20.8010; 8470.10.0040 Ms. Arlene Ruby Cargo Network Intl., Inc. One Cross Island Plaza Rosedale, NY 11422 RE: The tariff classification of a desk lamp and calculator from China. Dear Ms. Ruby: In your letter dated June 4, 1999, on behalf of Long Hall Technologies, LLC., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted, referred to as the “Desk Thing” by Nickelodeon, consists of a plastic child’s desk lamp which measures approximately 16 inches in height. It features an adjustable neck with an oval-shaped lamp head containing an halogen light, with an electrical cord, that is activated via a push button mechanism. It also possesses a plastic base that is configured as a desk accessory holder for containing pencils, letters and paper clips (not included with the article) as well as a built-in pencil sharpener, tape dispenser and sound device. There is also a removable pocket-size battery-operated digital calculator which measures nearly 4 ½ inches by 2 ¾ inches at its widest points. The essential character of this composite article, excluding the removable calculator, is imparted by the plastic lamp. The applicable subheading for the desk lamp with accessories will be 9405.20.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other household electric desk lamps: other. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the electric pocket-size calculator will be 8470.10.0040, HTS, which provides for electronic calculators capable of operation without an external source of electric power and pocket-size data recording and displaying machines with calculating functions. The rate of duty will be free. 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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