CLA-2-85:S:N:N3:227 809163
Mr. Peter Hoodspith
Coghlan's Ltd.
121 Irene Street
Winnipeg, MB, Canada R3T 4C7
RE: The tariff classification of a headlamp from China.
Dear Mr. Hoodspith:
In your letter dated April 6, 1995, you requested a tariff classification ruling.
The sample submitted is a plastic battery-operated headlight (item number 8720) which possesses a movable light, attached to a customized rectangular-shape body measuring about 2 1/4 inches by 3 1/2 inches, that can be adjusted to a 90 degree angle. This light is activated by a slide switch mechanism located along the top portion of its body which also features an adjustable elastic headband as well as foam backing for comfort in wearing. It is designed to be worn on the head as a hands free light for such activities as backpacking, camping and various emergency purposes.
The applicable subheading for this headlamp, item number 8720, 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 general rate of duty will be 6.2 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
Sincerely,
Jean F. Maguire Area Director
New York Seaport