United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY A83549 - NY A83806 > NY A83761

Previous Ruling Next Ruling
NY A83761




June 13, 1996

CLA-2-85:RR:NC:GI: 227 A83761

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000

Ms. Mona Webster
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392

RE: The tariff classification of a flashlight from China.

Dear Ms. Webster:

In your letter dated May 15, 1996, you requested a tariff classification ruling.

The sample submitted is a plastic oval-shape flashlight, known as the "Trick or Treat Safety Light" (style number 906), which measures approximately 4 1/2 inches in height by 2 inches in width by 3/4 inch in depth. It features an incandescent light encased in the upper front section of the housing and an adjustable jack-o'-lantern-like face (known as the "panicky pumpkin") that is designed to cover the lamp. It possesses a push-down mechanism on the side of its lower portion which, when activated, lights the entire pumpkin's face. It is noted that sliding the pumpkin's face downwards causes the light mechanism to activate the top lamp which is then exposed to serve as a flashlight. Further, it has a textile cord, affixed to the top portion, that can be placed around the neck for hanging purposes. It is also stated that these lamps will be imported with the faces of a "scary skull" and a "whacky witch."

The applicable subheading for the "Trick or Treat Safety Light," style number 906, 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...flashlights. The rate of duty will be 20 percent ad valorem.

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 letter 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 George Kalkines at 212-466-5794.

Sincerely,

Roger J. Silvestri
Director,

Previous Ruling Next Ruling

See also: