F80072 F8 Ruling Active

The tariff classification of portable lamps from Taiwan.

Issued December 16, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.4000

Headings: 8513

Product description

It features a textile bunny-like covering with the torch light, which protrudes from the bunny’s mouth, being activated via a push button mechanism that is situated at its bottom portion. It is designed to be curled around or draped over various objects for hands-free lighting purposes.

CBP rationale

The applicable subheading for the Cuddle Light 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 F80072 December 16, 1999 CLA-2-85:RR:NC:2:227 F80072 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Ms. Lilliana Malena Lynx-DSL Int’l. 24760 South Main St. Carson, CA 90745 RE: The tariff classification of portable lamps from Taiwan. Dear Ms. Malena: In your letter dated November 24, 1999, on behalf of SNS International, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is flexible plastic snake-shaped lamp, known as the Cuddle Light, that measures approximately 32 inches long. It features a textile bunny-like covering with the torch light, which protrudes from the bunny’s mouth, being activated via a push button mechanism that is situated at its bottom portion. It is designed to be curled around or draped over various objects for hands-free lighting purposes. You state that this item should be classified under subheading 9503.49.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys representing animals or non-human creatures. However, since this article is primarily designed not for amusement purposes but to provide light for utilitarian purposes, consideration of classification under subheading 9503.49.0025, HTS, is precluded. The applicable subheading for the Cuddle Light 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 in noting the rate of duty will remain the same commencing in January of 2000. 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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