CLA-2-85:RR:NC:2:227 C86352

Ms. Theresa Jackson
Supreme Toys (U.S.A)
8348 C. Olive St. Rd.
St. Louis, MO 63132

RE: The tariff classification of a novelty lamp from China.

Dear Ms. Jackson:

In your letter dated March 31, 1998, you requested a tariff classification ruling.

The sample submitted is a plastic battery-operated novelty lamp, referred to as the "Playgo Fun Light" (item number 81331), which measures approximately 6 1/2 inches in height. It features an hippopotamus-shape housing which contains a small light. This light, which is situated in the animal's mouth-like setting, has a lens that is decorated with star-shape figures. Further, the housing is affixed atop of a handle with a trigger-like mechanism which, when pulled, raises the outer portion of the hippo's body and activates the interior lamp in projecting a star-shape beam of light. The applicable subheading for this novelty lamp 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 4.2 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 212-466-5794.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division