The tariff classification of a portable lamp from Taiwan.

NY J81265 March 4, 2003 CLA-2-85:RR:NC:2:227 J81265 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Ms. Leora C. Andrist Nippon Express USA, Inc. 8520 N.E. Alderwood Rd. Ste. “G” Portland, OR 97220 RE: The tariff classification of a portable lamp from Taiwan. Dear Ms. Andrist: In your letter dated February 11, 2003, on behalf of Montane, Inc., you requested a tariff classification ruling. The submitted sample is a portable electric lamp, referred to as the “Squid Flexible LED Light,” that measures approximately 4 ¾ inches in height. It has a bullet-shaped battery chamber with three flexible tube-shaped LED lights that are securely affixed to the chamber’s bottom and are activated in depressing the bottom portion of the chamber’s base. These lights can be bent backwards up to 180 degrees to serve as a portable table lantern, noting that they can also be bent forward to be clipped onto the tip of the battery chamber. There are three oval-shaped apertures surrounding the top portion of the chamber, in addition to a textile cord accessory designed for carrying and hanging. The applicable subheading for this Squid 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. 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division