K80340 K8 Ruling Active

The tariff classification of a portable lamp from China.

Issued November 17, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.4000

Headings: 8513

Product description

Sample is being returned as requested. The submitted sample is a portable plastic battery-operated lamp, item number 20011/86-00-959, that measures approximately 7 inches long. It has a bunny-shaped lamp housing that incorporates a small light bulb with a stencil-covered lens of star-shaped motifs. There is also a bottom handle with trigger that when activated raises the lamp’s housing and emits a light of star-shaped motifs onto the wall. Although this article is claimed to be a “toy,” it is found to principally function as a “lamp” for tariff purposes.

CBP rationale

The applicable subheading for this portable plastic lamp will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable lamps designed to function by their own source of energy.

Full text

NY K80340 November 17, 2003 CLA-2-85:RR:NC:1:127 K80340 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Ms. Patty Kittel Target Customs Brokers, Inc. 1000 Nicollet Mall Minneapolis, MN 55403 RE: The tariff classification of a portable lamp from China. Dear Ms. Kittel: In your letter dated October 21, 2003, on behalf of Target Stores, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a portable plastic battery-operated lamp, item number 20011/86-00-959, that measures approximately 7 inches long. It has a bunny-shaped lamp housing that incorporates a small light bulb with a stencil-covered lens of star-shaped motifs. There is also a bottom handle with trigger that when activated raises the lamp’s housing and emits a light of star-shaped motifs onto the wall. Although this article is claimed to be a “toy,” it is found to principally function as a “lamp” for tariff purposes. The applicable subheading for this portable plastic lamp will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable 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

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