The tariff classification of a toy “Project-A-Lite” from China

N279403 October 6, 2016 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a toy “Project-A-Lite” from China Dear Ms. Barnes: In your letter dated August 18, 2016, you requested a tariff classification ruling. A sample of the “Project-A-Light,” SKU# 53947, was submitted with your inquiry. The item is a handheld toy “projector” that measures approximately 7” in length. It comes with 5 clear plastic lens caps with outlines of images printed on them, which are slotted onto the end of the toy. The sample that was received contained images with the Disney’s Pixar “Cars 3” movie theme. It uses two AAA batteries, which are not included. In your request, you suggest classification in Chapter 85 as a flashlight or in Chapter 94 as a lantern. Heading 8513 provides for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512.” The Project-A-Light is designed for use to project the images from the included 5 discs. The flashlight in itself does not provide useable sufficient light to the surrounding area therefore, the projector is not a flashlight of heading 8513. Heading 9405 provides for “Lamps and lighting fittings not elsewhere specified or included.” Heading 9405 does not however cover portable lamps of heading 8513.  CBP has defined portable lamps as hand-held lamps.  The Project-A-Light is a hand-held device therefore, it is precluded from classification in heading 9405. Rather, based on the quality and construction of the item, children will derive amusement by projecting the various images on any convenient surface. The light produced by the toy projector is very dim and it must be placed extremely close to any surface in order to be seen. The item is principally designed for the amusement of children 3 years of age and older. The applicable subheading for the “Project-A-Light” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (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 https://hts.usitc.gov/current. Importations of this product may be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, trade name or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local CBP office prior to importation. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division