L86200 L8 Ruling REVOKED

The tariff classification of a portable electric lamp from China.

Issued August 2, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.4000

Headings: 8513

Product description

The subject merchandise, based on the submitted information, is a portable electric lamp, which is referred to as the “Smart Candle” (sku number 50220). It consists of a cylindrical frosted-glass holder measuring approximately 4 ¾ inches in height by 2 ½ inches in diameter. This holder contains a removable, battery-operated plastic candle-like lamp, measuring about 3 inches in height, which when activated is designed to simulate real candlelight.

CBP rationale

The applicable subheading for this portable electric lamp 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 L86200 August 2, 2005 CLA-2:85:RR:NC:1:108 L86200 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.0. Box 1199 Williston, VT 05495 RE: The tariff classification of a portable electric lamp from China. Dear Ms. Marcoux: In your letter dated July 12, 2005, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a portable electric lamp, which is referred to as the “Smart Candle” (sku number 50220). It consists of a cylindrical frosted-glass holder measuring approximately 4 ¾ inches in height by 2 ½ inches in diameter. This holder contains a removable, battery-operated plastic candle-like lamp, measuring about 3 inches in height, which when activated is designed to simulate real candlelight. The applicable subheading for this portable electric lamp 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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