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NY 890010

September 28, 1993

CLA-2-85:S:N:N3:227 890010


TARIFF NO.: 8513.10.4000

Mr. William Neal
The Little Tikes Company
2180 Barlow Road
P.O. Box 2277
Hudson, OH 44236-0877

RE: The tariff classification of a child's lantern from China.

Dear Mr. Neal:

In your letter dated August 31, 1993, you requested a tariff classification ruling.

The sample submitted is a plastic portable, battery-operated, oblong-shape child's lantern, known as the "Little Camper Flashlight" (item number 0224), which measures approximately 7.25 inches high by 5.5 inches at its widest dimension. It possesses the following: a circular light inserted into the front portion of its body; a push button mechanism, situated at its side, to activate the light; and a top self-carrying handle.

You refer to this merchandise as a "toy flashlight", however, a flashlight has been defined as a "small battery-operated portable electric light, normally held in the hand by the housing itself, whose primary function is to project a beam of light". Although this lamp has certain characteristics of a flashlight in that it is portable and projects a beam of a light, its configuration (being constructed with a handle) prevents it from being so classified and, therefore, is considered to be a lantern for tariff purposes.

The applicable subheading for this child's lantern, item number 0224, 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 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.


Jean F. Maguire

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