The tariff classification of a child’s lantern from China.
Issued June 19, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8513.10.4000
Headings: 8513
Product description
It possesses a small light bulb, protruding from the top portion of the base, that is encompassed by a clear transparent cylinder-like covering which measures about 2 inches high. Around the base there is an on/off light switch mechanism as well as a push button device for activating cricket-like sounds. It also features a plastic top green handle for carrying and hanging. Although this item is referred to as a “toy lantern,” it is considered to be a fully functioning lamp that emits a significant amount of light, thereby precluding classification as a toy.
CBP rationale
The applicable subheading for this child’s lantern 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 H81492 June 19, 2001 CLA-2-85:RR:NC:2:227 H81492 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a child’s lantern from China. Dear Mr. Hoffacker: In your letter dated May 16, 2001, on behalf of Consolidated Stores, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a child’s battery-operated yellow campsite lantern of plastic, item number 18501T, that is in the shape of a traditional lantern measuring approximately 5 ½ inches in height with a round-shaped base of 3 ½ inches in diameter. It possesses a small light bulb, protruding from the top portion of the base, that is encompassed by a clear transparent cylinder-like covering which measures about 2 inches high. Around the base there is an on/off light switch mechanism as well as a push button device for activating cricket-like sounds. It also features a plastic top green handle for carrying and hanging. Although this item is referred to as a “toy lantern,” it is considered to be a fully functioning lamp that emits a significant amount of light, thereby precluding classification as a toy. The applicable subheading for this child’s lantern 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
More rulings on the same tariff codes
The tariff classification of a walker light from China
The tariff classification of an LED clip-on light from China
The tariff classification of outdoor accessory kits from China
The tariff classification of an LED lantern from China
The tariff classification of an art and craft kit from China and Vietnam
The tariff classification of an LED plush reading light from China
The tariff classification of an LED light from China
The tariff classification of head lamps from China
The tariff classification of LED Lights from China
The tariff classification of an LED Work Light from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →