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NY 861676

APR 18 1991

CLA-2-85:S:N:N3D:227 861676

CATEGORY: CLASSIFICATION

TARIFF NOS: 8513.10.2000 and 8513.10.4000

Ms. Deborah A. Gross
North American Philips Corp.
100 East 42nd Street
New York, NY 10017-5699

RE: The tariff classification of lamps from Hong Kong.

Dear Ms. Gross:

In your letter dated March 15, 1991, on behalf of Philips Lighting Co., you requested a tariff classification ruling.

The merchandise at issue consists of the following: a rechargeable battery-operated Krypton lamp, known as the NGN 301CR Compact Car Torch, which functions as a flashlight and can be utilized in the car, boat, caravan or in and around the home for emergency purposes; and the SBC 24102 Combi-lantern which possesses a 6 watt fluorescent TL lamp and a double warning blinker at its sides, in addition to a top torch. This lantern is noted to be ideal for use in the home, the workroom, camping, car breakdowns and other such situations.

You feel that the above merchandise is chiefly used and marketed as car lamps and therefore should be properly classified under subheading 8708.99.5080, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts and accessories of the motor vehicles of headings 8701 to 8705. However, in reference to the Explanatory Notes of the Harmonized Commodity Description and Coding System, it should be noted that heading 8708, HTS, covers the aforementioned parts and accessories, pro-vided they fulfill the following conditions: (i) they must be identifiable as being suitable for use solely or principally with these vehicles; and (ii) they must not be excluded by the provisions of the Notes to Section XVII. First of all, with respect to the above, the subject articles are noted, according to your submitted advertisements, to be utilized ubiquitously for various purposes. Further, in reference to the above Explanatory Notes, General Note (III)(C) of Section XVII, covering Chapters 86 through 89, excludes parts and accessories covered more specifically elsewhere in the nomenclature.

Therefore, the applicable subheading for the Compact Car Torch will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy...lamps: flashlights, with duty at the rate of 25 percent ad va- lorem, while the applicable subheading for the Combi-Lantern will be 8513.10.4000, (HTS), which provides for portable electric lamps designed to function by their own source of electricity...lamps: other, and dutiable at the rate of 6.9 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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