The tariff classification of a plastic headlight from China and Taiwan.

NY A84860 July 3, 1996 CLA-2-85:RR:NC:GI: 227 A84860 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 plastic headlight from China and Taiwan. Dear Mr. Eisen: In your letter dated June 17, 1996, on behalf of Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a portable, battery-operated light, known as the "All-Weather Hands-Free Headlight" (item number PP 146278, which is designed to be worn around the head for hands-free use. The device, measuring approximately 4 inches in length, is constructed of a plastic housing that features an adjustable front reflector with torch bulb for use as a spotlight. It also possesses a padded support at its posterior, an adjustable rubber strap to secure the device around the forehead, and an on/off switch located along the side. The applicable subheading for the "All-Weather Hands-Free Headlight," item number PP 146278, 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 5.5 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 letter 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, Roger J. Silvestri Director, National Commodity Specialist Division