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M83662 M8 Ruling Active

The tariff classification of a portable electric lamp from China.

Issued May 30, 2006 by U.S. Customs and Border Protection.

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M8 M83662 (May 30, 2006)

Tariff classification

HTS codes: 8513.10.4000

Headings: 8513

Product description

The submitted sample is a lightweight plastic portable lamp, known as the Workman® Flashlight, which measures approximately 7 ½ inches in height by 1 ¾ inches at its widest point. It has a top lamp housing with a lens, a reflector, and an incandescent light bulb, as well as a bottom oblong-shaped battery case; it also has a built-in separate handle, situated between the lamp housing and the battery case, with a trigger-like mechanism for activating the light. Although this article is referred to as a “flashlight,” it does not meet the definition of a flashlight for Customs purposes and is therefore precluded from being classified as such. Furthermore, since this lamp incorporates a functioning light, it is not considered to be toy for classification purposes.

CBP rationale

The applicable subheading for this portable electric lamp will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other portable electric lamps designed to function by their own source of energy.

Full text

NY M83662 May 30, 2006 CLA-2-85:RR:NC:1:108 M83662 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Ms. Liz Monaco Lanard Toys, Inc. 101 South Sterling Terrace Sugar Creek, MO 64054 RE: The tariff classification of a portable electric lamp from China. Dear Ms. Monaco: In your letter dated May 12, 2006, you requested a tariff classification ruling. The submitted sample is a lightweight plastic portable lamp, known as the Workman® Flashlight, which measures approximately 7 ½ inches in height by 1 ¾ inches at its widest point. It has a top lamp housing with a lens, a reflector, and an incandescent light bulb, as well as a bottom oblong-shaped battery case; it also has a built-in separate handle, situated between the lamp housing and the battery case, with a trigger-like mechanism for activating the light. Although this article is referred to as a “flashlight,” it does not meet the definition of a flashlight for Customs purposes and is therefore precluded from being classified as such. Furthermore, since this lamp incorporates a functioning light, it is not considered to be toy for classification purposes. The applicable subheading for this portable electric lamp will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mihael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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