CBP Ruling N248128 — The tariff classification of an LED Table Lamp and Flashlight from China

Tariff classification

Headings: 8513

Product description

Your sample will be returned to you. The submitted sample is identified as the “LED Table Lamp with Torch”, Model Number HZ-919. The item is a composite good comprised of a flashlight with a folding arm desk light, a clock, a calendar and a thermometer. The item is constructed of a white plastic housing and contains 3 Large LED lamps (bulbs) at one end and 18 small LED lamps (bulbs) integrated on the inside of the folding arm. An LCD screen is located in the body of the light, which displays the time, day, date and temperature. The light is battery operated and measures approximately 15 inches long in its fully opened position and approximately 9 inches long in its closed position. The item has an on/off dimmer touch switch. A USB cable charger is included. It is stated that the primary function of the desk light is for reading. While the “LED Table Lamp with Torch”, exhibits the general physical characteristics of a flashlight, it is also marketed, sold and can be used in a manner that is inconsistent with flashlights. The item in question, in both its flashlight and desk light modes, projects a beam of light, is battery-operated and is capable of being held in the hand by its housing, it also functions as something beyond that of a flashlight due to the capabilities imparted by the folding arm desk light. The “LED Table Lamp with Torch”, Model Number HZ-919 is a composite good consisting of different components classified under different headings. General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff System of the United States (HTSUS), provides, in relevant part, that composite goods which cannot be classified by 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. Based on the sample and available information, the folding arm desk light is the essential character of this item.

CBP rationale

The applicable subheading for LED Table Lamp with Torch, Model Number HZ-919 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.

Full text

N248128 December 12, 2013 CLA-2-85:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Mr. Kenneth C. Chu Pacific Trans Customs Brokerage C/O US Pacific Transport Inc. 3636 Main Street #6R Flushing, NY 10119 RE: The tariff classification of an LED Table Lamp and Flashlight from China Dear Mr. Chu: In your letter received by this office on November 21, 2013, on behalf of Ottlite Technology, Inc., you requested a tariff classification ruling. Your sample will be returned to you. The submitted sample is identified as the “LED Table Lamp with Torch”, Model Number HZ-919. The item is a composite good comprised of a flashlight with a folding arm desk light, a clock, a calendar and a thermometer. The item is constructed of a white plastic housing and contains 3 Large LED lamps (bulbs) at one end and 18 small LED lamps (bulbs) integrated on the inside of the folding arm. An LCD screen is located in the body of the light, which displays the time, day, date and temperature. The light is battery operated and measures approximately 15 inches long in its fully opened position and approximately 9 inches long in its closed position. The item has an on/off dimmer touch switch. A USB cable charger is included. It is stated that the primary function of the desk light is for reading. While the “LED Table Lamp with Torch”, exhibits the general physical characteristics of a flashlight, it is also marketed, sold and can be used in a manner that is inconsistent with flashlights. The item in question, in both its flashlight and desk light modes, projects a beam of light, is battery-operated and is capable of being held in the hand by its housing, it also functions as something beyond that of a flashlight due to the capabilities imparted by the folding arm desk light. The “LED Table Lamp with Torch”, Model Number HZ-919 is a composite good consisting of different components classified under different headings. General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff System of the United States (HTSUS), provides, in relevant part, that composite goods which cannot be classified by 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. Based on the sample and available information, the folding arm desk light is the essential character of this item. The applicable subheading for LED Table Lamp with Torch, Model Number HZ-919 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 Hope Abada at (646) 733-3016. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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