L87499 L8 Ruling REVOKED

The tariff classification of electric tealight lamps from China.

Issued October 3, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.4000

Headings: 8513

Product description

Samples are being returned as requested. The subject merchandise, based on the submitted samples, is a pair of portable, battery-operated LED lamps of plastics and metal, item number W089GA00002, which are in the form of tealight candles. Each lamp features a bottom push-button light switch that when activated, by pressing the lamp downward, lights its faux flame.

CBP rationale

The applicable subheading for these electric tealight 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 L87499 October 3, 2005 CLA-2-85:RR:NC:1:108 L87499 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of electric tealight lamps from China. Dear Mr. Crago: In your letter dated September 2, 2005, you requested a tariff classification ruling. Samples are being returned as requested. The subject merchandise, based on the submitted samples, is a pair of portable, battery-operated LED lamps of plastics and metal, item number W089GA00002, which are in the form of tealight candles. Each lamp features a bottom push-button light switch that when activated, by pressing the lamp downward, lights its faux flame. The applicable subheading for these electric tealight 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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