The tariff classification of the Trail Light from China.
Issued November 9, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8513.10.4000
Headings: 8513
Product description
The submitted sample is a head-mounted child’s explorer’s lamp that is referred to as the “Trail Light,” item number 11325. It consists of a round-shaped plastic battery-operated light that measures approximately 2 ½ inches in diameter. This lamp is affixed to an adjustable plastic clip that is permanently attached to an adjustable elastic band, which is secured around the head, for hands-free work. It is also noted that this lamp, incorporating a push-button mechanism, has the additional feature of being removed from the clip to function as a flashlight. Although you refer to this light as a “toy,” it is designed to operate as a functional lamp, thereby precluding consideration of classification as a toy.
CBP rationale
The applicable subheading for the Trail 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.
Full text
NY L80496 November 9, 2004 CLA-2-85:RR:NC:1:108 L80496 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Ms. Amy Schmerl Wild Planet Toys, Inc. 98 Battery Street, Ste. 300 San Francisco, CA 94111 RE: The tariff classification of the Trail Light from China. Dear Ms. Schmerl: In your letter dated October 14, 2004, you requested a tariff classification ruling. The submitted sample is a head-mounted child’s explorer’s lamp that is referred to as the “Trail Light,” item number 11325. It consists of a round-shaped plastic battery-operated light that measures approximately 2 ½ inches in diameter. This lamp is affixed to an adjustable plastic clip that is permanently attached to an adjustable elastic band, which is secured around the head, for hands-free work. It is also noted that this lamp, incorporating a push-button mechanism, has the additional feature of being removed from the clip to function as a flashlight. Although you refer to this light as a “toy,” it is designed to operate as a functional lamp, thereby precluding consideration of classification as a toy. The applicable subheading for the Trail 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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