CLA-2-85:RR:NC:1:127 K82118
Ms. Angela English
New York Customs Brokers
148-02 Guy R. Brewer Blvd.
Jamaica, NY 11434
RE: The tariff classification of portable dual lamps from China.
Dear Ms. English:
In your letter dated December 17, 2003, on behalf of Renaissance Giftware, you requested a tariff classification ruling.
The subject merchandise, based on the submitted sample, is portable battery-operated plastic dual lamps known as the Dual-Beam Fluorescent Lantern + LED Flashlight. This composite article consists of a 6 ¼ -inch long flashlight, with four LED bulbs, that is affixed to a mini-lantern, measuring about 5 ¼ inches long, which encases a visibly transparent fluorescent bulb. There is an on/off switch mechanism, incorporated in the flashlight, for activating the lantern and flashlight simultaneously as well as separately. It is noted that the flashlight is designed with a slide-out housing for carrying and the lantern is designed with a flat-bottom surface for standing. Since there is no one component that imparts the essential character of this composite article, the subject merchandise will be classified based on General Rule of Interpretation 3 © under the subheading (8513.10.4000, HTS) which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the portable dual lamps will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy. The rate of duty will be 3.5 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 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 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division