The tariff classification of a decorative light and a rechargeable flashlight from China.

NY L88288 November 10, 2005 CLA-2-94:RR:NC:1:108 L88288 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 8513.10.2000 Mr. Robert Glover L.E. Coppersmith, Inc. 525 South Douglas Street El Segundo, CA 90245 RE: The tariff classification of a decorative light and a rechargeable flashlight from China. Dear Mr. Glover: In your letter dated October 11, 2005, on behalf of Master Toys & Novelties, Inc., you requested a tariff classification ruling. Samples are being returned as requested. The submitted samples consist of the following articles: a battery-operated rocket-shaped decorative light of plastics, measuring approximately 6 ? inches high, that incorporates a liquid-filled container, with varicolored star-shaped glitter, which is fitted atop the lamp housing with different-colored light bulbs; when the bottom light switch is activated, sequences of different-colored lights emanate through the liquid-filled section of the article; a streamlined-plastic flashlight, measuring about 5 ¼ inches long, that incorporates three LED light bulbs, as well as a rechargeable battery, which is recharged through a posteriorly located hand crank to generate 30 minutes of continuous illumination; there is also a push-button light switch, situated near its top, that is designed to alternately activate one LED light bulb with three LED light bulbs. It is noted that this merchandise is referred to as toys. However, they are not considered to be toys for tariff classification purposes, since these articles are not principally designed to amuse; they produce light for either a decorative or a functional purpose, which goes beyond the scope of amusement. The applicable subheading for the rocket-shaped decorative light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Lamps and lighting fittings…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 rechargeable-plastic flashlight will be 8513.10.2000, HTS, which provides for Portable electric lamps designed to function by their own source of energy…Lamps: Flashlights. The rate of duty will be 12.5 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