The tariff classification of a lantern from China and Taiwan.

NY 808095 April 13, 1995 CLA-2-85:S:N:N3:227 808095 CATEGORY: Classification TARIFF NO.: 8513.10.4000 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway 43rd floor New York, NY 10036-8901 RE: The tariff classification of a lantern from China and Taiwan. Dear Mr. Eisen: In your letter dated March 14, 1995, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a plastic lantern, known as the "Two Way Light" (item number PP 132171), which measures approximately 6 inches long and possesses two vertically aligned front reflector lighting units. The upper light consists of a stationary circular reflector unit containing a torch bulb, while the lower light is attached to the housing by means of a rotating socket joint permitting the light element to be tilted downward on a perpendicular plane. This lantern features a control panel which enables the user to select the particular lighting function. The lamp is designed to remain stationary when placed either vertically or horizontally on a flat surface and to be held or carried by means of a handle formed between the upper and lower sections of the lantern. The applicable subheading for this lantern, known as the "Two Way Light" (item number PP 132171), 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 6.2 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. Sincerely, Jean F. Maguire Area Director New York Seaport