The tariff classification of a lantern from China.

N140017 January 10, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Ms. Josie Gonzalez Costco Wholesale Corporation 999 Lake Drive Issaquah WA 98027 RE: The tariff classification of a lantern from China. Dear Ms. Gonzalez: In your letter dated December 15, 2010, you requested a tariff classification ruling. The merchandise under consideration is the Aluminum Multi-Purpose Lantern, item number 559455. A sample was submitted with your ruling request and will be returned to you. The Multi-Purpose Lantern is a battery-powered light made of aluminum in the traditional shape of a lantern, with a circular base supporting a narrower cylindrical body with a flared top containing a clear plastic lens. This lantern measures approximately 10 inches high by 4¼ inches in diameter at its widest points. Within the lens are a reflector and 33 LED (light emitting diode) lamps as well as a flame-shaped bulb containing 2 additional LED lamps. Atop the lantern is a push-button switch that allows the user to cycle between 33 LEDs on, LED flame off; LED flame on, 33 LEDs off; all LEDs on; and all LEDs off. A metal wire handle is attached to the top of the housing allowing the Multi-Purpose Lantern to be carried or secured to a clip, hook, or similar device during use. This lamp is powered by 4 “AA” batteries. In addition to the traditional lamp lighting, the underside of the lantern’s circular base contains an additional 37 LED lamps and a reflector under a clear lens, which are only visible when the Multi-Purpose Lantern is held in a horizontal position. A push-button switch located on the narrower cylindrical body allows the user to turn these LED lamps on and off independently of the lantern to provide additional lighting when hanging from above. However, the size and shape of the Aluminum Multi-Purpose Lantern make it awkward and difficult for use while held in the hand by the housing. This design prevents the lantern from effectively functioning as a flashlight. The essential character of this lamp is clearly provided by the lantern element. The applicable subheading for the Aluminum Multi-Purpose Lantern will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos)…: Lamps: Other.” The general 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 Thomas Campanelli at (646) 733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division