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NY L80496

November 9, 2004

CLA-2-85:RR:NC:1:108 L80496


TARIFF NO.: 8513.10.4000

Ms. Amy Schmerl
Wild Planet Toys, Inc.
98 Battery Street, Ste. 300
San Francisco, CA 94111

RE: The tariff classification of the Trail Light from China.

Dear Ms. Schmerl:

In your letter dated October 14, 2004, you requested a tariff classification ruling.

The submitted sample is a head-mounted child’s explorer’s lamp that is referred to as the “Trail Light,” item number 11325. It consists of a round-shaped plastic battery-operated light that measures approximately 2 ½ inches in diameter. This lamp is affixed to an adjustable plastic clip that is permanently attached to an adjustable elastic band, which is secured around the head, for hands-free work. It is also noted that this lamp, incorporating a push-button mechanism, has the additional feature of being removed from the clip to function as a flashlight.

Although you refer to this light as a “toy,” it is designed to operate as a functional lamp, thereby precluding consideration of classification as a toy.

The applicable subheading for the Trail Light 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 Michael Contino at 646-733-3014.


Robert B. Swierupski

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