L80509 L8 Ruling Active

The tariff classification of a mini-working lamp, radio, and fan from China.

Issued November 3, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000, 8527.39.0040, 8414.59.6090

Headings: 9405, 8414, 8527

Product description

The subject merchandise, based on the submitted samples, is referred to as the “Mini Room Mates” (item number 85003), that consist of the following articles: 1) a functional mini-plastic lamp, measuring approximately 5 ½ inches in height, that features a disk-shaped base incorporating a push-button light switch; and a clear-transparent barrel-shaped shade-like cover that encases a bottom-interior light; 2) a functional mini-plastic radio, measuring about 2 inches in height by 4 ¾ inches wide by 2 ½ inches in depth, that features dual speakers and a top on/off switch, in addition to reset and scan buttons; 3) a functional mini-plastic fan, measuring about 4 ¼ inches in height, with three soft, harmless blades and a push-button switch. All of these articles have power cords that are designed for insertion into a battery-operated plastic power strip with three separate outlets. This merchandise is also packaged with cut-to-size plastic and cardboard panels for decorating the above-described articles. It is advertised that these mini-working articles can go anywhere with the user. Although you refer to the Mini Room Mates as “ toys,” they are designed to operate as functional articles, thereby precluding consideration of classification as toys.

CBP rationale

The applicable subheading for the functional mini-plastic lamp will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal. The applicable subheading for the functional mini-plastic radio will be 8527.39.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other radiobroadcast receivers, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Other, Other. The applicable subheading for the functional mini-plastic fan will be 8414.59.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other axial fans.

Full text

NY L80509 November 3, 2004 CLA-2-94:RR:NC:1:108 L80509 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 8527.39.0040; 8414.59.6090 Ms. Amy Schmerl Wild Planet Toys, Inc. 98 Battery Street, Ste. 300 San Francisco, CA 94111 RE: The tariff classification of a mini-working lamp, radio, and fan from China. Dear Ms. Schmerl: In your letter dated October 14, 2004, you requested a tariff classification ruling. The subject merchandise, based on the submitted samples, is referred to as the “Mini Room Mates” (item number 85003), that consist of the following articles: 1) a functional mini-plastic lamp, measuring approximately 5 ½ inches in height, that features a disk-shaped base incorporating a push-button light switch; and a clear-transparent barrel-shaped shade-like cover that encases a bottom-interior light; 2) a functional mini-plastic radio, measuring about 2 inches in height by 4 ¾ inches wide by 2 ½ inches in depth, that features dual speakers and a top on/off switch, in addition to reset and scan buttons; 3) a functional mini-plastic fan, measuring about 4 ¼ inches in height, with three soft, harmless blades and a push-button switch. All of these articles have power cords that are designed for insertion into a battery-operated plastic power strip with three separate outlets. This merchandise is also packaged with cut-to-size plastic and cardboard panels for decorating the above-described articles. It is advertised that these mini-working articles can go anywhere with the user. Although you refer to the Mini Room Mates as “ toys,” they are designed to operate as functional articles, thereby precluding consideration of classification as toys. The applicable subheading for the functional mini-plastic lamp will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the functional mini-plastic radio will be 8527.39.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Other radiobroadcast receivers, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Other, Other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the functional mini-plastic fan will be 8414.59.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other axial fans. The rate of duty will be 2.3 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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