CLA-2-94:RR:NC:1:108 L81488
Ms. Darlene DiBernardo
Deringer Logistics Consulting Group
1 Lincoln Blvd., Ste. 225
Rouses Point, NY 12979
RE: The tariff classification of a tent light with textile shelf from China.
Dear Ms. DiBernardo:
In your letter dated December 2, 2004, on behalf of Malenger, Inc., you requested a tariff classification ruling. Sample is being returned as requested.
The submitted sample is a composite article that consists of a tent light with textile shelf. This article includes a battery-operated disk-shaped plastic tap light, which measures approximately 5 ½ inches in diameter by 2 ½ inches in height. This tap light is inserted into an opened circular-shaped textile receptacle, measuring about 8 ½ inches in diameter, that is designed to allow the top surface of the lamp to be exposed. This receptacle, which features a hook and loop closure for securing the tap light, is stitched onto the midsection of a square-shaped textile mesh panel measuring about 15 ½ by 15 ½ inches. There are also four adjustable straps, which are securely stitched to the corners of the panel, with clip-on attachments for fastening this merchandise to the upper-interior portion of a tent. It is noted that the textile panel is designed to serve in the subsidiary function of an overhead storage shelf; furthermore, the essential character of the article is imparted by the overhead lamp, which is activated by depressing its surface. The tap light is stated to be sold sans batteries.
You indicate that this composite article may be properly classified under subheading 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. However, the subject lamp is found not to be of the same class or kind of merchandise that is covered under heading 8513, HTS, thereby precluding consideration of classification under subheading 8513.10.4000, HTS.
The applicable subheading for the tent light with shelf will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal. The rate of duty will be 3.9 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 Michael Contino at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division