K82364 K8 Ruling Active

The tariff classification of portable novelty lamps from China.

Issued February 6, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.4000

Headings: 8513

Product description

The subject merchandise is portable battery-operated plastic novelty lamps, referred to as “Christmas Flashlights,” that measure approximately 6 ¾ inches in height. These lamps are three-dimensional depictions of a snowman, Santa, reindeer, and nutcracker. Each lamp has a built-in posterior handle with a trigger-like mechanism that when depressed raises the mouth, incorporating a lamp and an audio unit, to emit a beam of light and voice an apropos utterance. When the handle is depressed again, the mouth closes to turn off the light.

CBP rationale

The applicable subheading for these portable plastic novelty lamps 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 K82364 February 6, 2004 CLA-2-85:RR:NC:1:127 K82364 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Ms. Darlene D. Jones Schenker, Inc. 192 Ballard Court, Ste. 200 Virginia Beach, VA 23462 RE: The tariff classification of portable novelty lamps from China. Dear Ms. Jones: In your letter dated January 7, 2004, on behalf of The Little Tikes Company, you requested a tariff classification ruling. The subject merchandise is portable battery-operated plastic novelty lamps, referred to as “Christmas Flashlights,” that measure approximately 6 ¾ inches in height. These lamps are three-dimensional depictions of a snowman, Santa, reindeer, and nutcracker. Each lamp has a built-in posterior handle with a trigger-like mechanism that when depressed raises the mouth, incorporating a lamp and an audio unit, to emit a beam of light and voice an apropos utterance. When the handle is depressed again, the mouth closes to turn off the light. The applicable subheading for these portable plastic novelty lamps 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

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