The tariff classification of a flashlight/LED light toy from China
Issued April 19, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.00.0073
Headings: 9503
GRI rules applied: GRI 3(c)
Product description
The item consists of a plastic handheld device approximately 7.75” long that contains red, blue and green spinning LED bulbs in the dome-shaped head. Also contained in the side of the head is a single flashlight bulb. The handle contains indentations for the consumer’s handgrip and a slide switch that activates the flashlight and the spinning LED lights. It also includes a wrist strap to help prevent breakage or loss and above the handle there are little pumpkins imprinted all around the item. The toy mode projects a spinning display of colorful lights that will amuse any user while the flashlight mode will only work effectively in a horizontal position. The item cannot be used as a flashlight and spinning toy at the same time. The “Halloween LED Light Display” would be considered a composite good consisting of a flashlight and a spinning toy. When the essential character of each of the items is of equal importance or cannot be determined, then based on the General Rules of Interpretation [GRI 3(c)], the classification is based on the harmonized tariff number that appears last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 85 (flashlight) or in Chapter 95 (spinning toy). It is the opinion of this office that both the flashlight and the toy are equally essential, therefore classification of this item would be in Chapter 95.
CBP rationale
The applicable subheading for the “Halloween LED Light Display” 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.
Full text
N303620 April 19, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Joseph Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of a flashlight/LED light toy from China Dear Mr. Kenny: In your letter submitted March 25, 2019, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. A sample of the “Halloween LED Light Display,” CVS # 399795, was received with your inquiry. The item consists of a plastic handheld device approximately 7.75” long that contains red, blue and green spinning LED bulbs in the dome-shaped head. Also contained in the side of the head is a single flashlight bulb. The handle contains indentations for the consumer’s handgrip and a slide switch that activates the flashlight and the spinning LED lights. It also includes a wrist strap to help prevent breakage or loss and above the handle there are little pumpkins imprinted all around the item. The toy mode projects a spinning display of colorful lights that will amuse any user while the flashlight mode will only work effectively in a horizontal position. The item cannot be used as a flashlight and spinning toy at the same time. The “Halloween LED Light Display” would be considered a composite good consisting of a flashlight and a spinning toy. When the essential character of each of the items is of equal importance or cannot be determined, then based on the General Rules of Interpretation [GRI 3(c)], the classification is based on the harmonized tariff number that appears last in numerical order of the competing classifications. In the instant case, the product may be classified in Chapter 85 (flashlight) or in Chapter 95 (spinning toy). It is the opinion of this office that both the flashlight and the toy are equally essential, therefore classification of this item would be in Chapter 95. The applicable subheading for the “Halloween LED Light Display” 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. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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