The tariff classification of a light-up toy from China

N250596 March 25, 2014 CLA-2-95:OT:RR:NC:N3:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Danny Chin Advance International 505 Eighth Avenue, Room 900 New York, NY 10018 RE: The tariff classification of a light-up toy from China Dear Mr. Chin: In your letter dated February 12, 2014, you requested a tariff classification ruling. A representative sample of a light-up LED toy was received with your inquiry. The item, which you refer to as a “Halloween torch with a Skull reflector,” also comes in three other varieties: a Ghost, a Jack O’Lantern, and a Skull & Crossbone. The top portion of all four items consists of a translucent plastic in the shape of each individual style. The translucent plastic allows for the various LED lights that are contained within, to shine through. The bottom portion, also made out of plastic, is long and narrow so that it is easily held in one’s hand. This handle contains a button that turns the item on and off and activates 3 different lighting effect modes. The dimensions of the handheld toy are approximately 8” in length with an approximate diameter of 1.25” around the handle and 2 to 3 inches around the skull. The item runs on 3 AAA batteries located within the handle. You suggested classifying this item under 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), however, the “Halloween torch with Skull reflector is designed to be an amusement item rather than a functioning, practical lamp or lighting fitting.  It  does not meet the definition of a flashlight that is a small battery-operated portable electric light normally held in the hand by the housing itself, whose primary function is to project a beam of light, or of a "lamp" that  provides light to the surrounding area.  The article utilizes light purely for its decorative or amusement effect.  Any lighting of the surrounding area, if any, is only incidental to the article.  Therefore, the article is not classifiable as lamps or flashlights under 8513.  Also, Section XVI notes 1. (p) excludes articles of chapter 95. Rather, it is principally designed for the amusement of children three years of age and older. The applicable subheading for the “Halloween torch with Skull reflector” toy will be 9503.00.0073, HTSUS, which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free. 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 James Forkan at (646) 733-3025. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division