G87793 G8 Ruling Active

The tariff classification of a portable electric lamp from China.

Issued March 15, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

Product description

Both functions (as a flashlight and desk lamp) are controlled by the slide-switch light mechanism in sharing a common power source and filament bulb. When used as a conventional flashlight, the item measures approximately 6 ½ inches in length and 2 5/8 inches along its top diameter (the lamp head). In converting this article from the standard flashlight to desk lamp, the lamp head, which is attached to two telescoping adjustable antenna-like arms, is extended upwards to approximately 10 inches. When extended, the lamp head can be tilted downward to approximately a 170 degree angle. The lamp fits into a round weighted base that has a diameter of approximately 2 ½ inches with both these pieces notched to fit together. This enables the device to be placed vertically on a leveled surface for use as a desk lamp. It is noted that when extended, the lamp can still be held in the hand by its housing and used as a flashlight. It should be noted that a flashlight has been defined as a small battery-operated portable electric light normally held in the hand by the housing itself, the primary function of which is to project a beam of light. In regard to this issue, although the subject merchandise possesses the ancillary feature of operating as a desk lamp, it meets the above definition in being principally designed to function as flashlight and, therefore, should be classified as such.

CBP rationale

The applicable subheading for this telescopic flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy…lamps: flashlights.

Full text

NY G87793 March 15, 2001 CLA-2-85:RR:NC:2:227 G87793 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Carol Bohan Allstar Marketing Group LLC. 3 Westchester Plaza Elmsford, NY 10523 RE: The tariff classification of a portable electric lamp from China. Dear Ms. Bohan: In your letter dated February 16, 2001, you requested a tariff classification ruling. The sample submitted is a battery-operated, cylindrical-shaped combination flashlight and desk lamp, item number PS1904MG, that consists of a filament bulb, a reflector, a clear plastic lens and a slide-switch light mechanism. Both functions (as a flashlight and desk lamp) are controlled by the slide-switch light mechanism in sharing a common power source and filament bulb. When used as a conventional flashlight, the item measures approximately 6 ½ inches in length and 2 5/8 inches along its top diameter (the lamp head). In converting this article from the standard flashlight to desk lamp, the lamp head, which is attached to two telescoping adjustable antenna-like arms, is extended upwards to approximately 10 inches. When extended, the lamp head can be tilted downward to approximately a 170 degree angle. The lamp fits into a round weighted base that has a diameter of approximately 2 ½ inches with both these pieces notched to fit together. This enables the device to be placed vertically on a leveled surface for use as a desk lamp. It is noted that when extended, the lamp can still be held in the hand by its housing and used as a flashlight. It should be noted that a flashlight has been defined as a small battery-operated portable electric light normally held in the hand by the housing itself, the primary function of which is to project a beam of light. In regard to this issue, although the subject merchandise possesses the ancillary feature of operating as a desk lamp, it meets the above definition in being principally designed to function as flashlight and, therefore, should be classified as such. The applicable subheading for this telescopic flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy…lamps: flashlights. The rate of duty will be 12.5 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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