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The tariff classification of a novelty flashlight from Hong Kong.
Issued November 10, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 802974 (November 10, 1994)
Tariff classification
HTS codes: 8513.10.2000
Headings: 8513
Product description
It is activated by a slide switch mechanism situated above the light. You have inquired as to whether Customs has defined a flashlight with respect to size and shape. There are no specific dimensions outlined for a lamp to be considered a flashlight. However, as you have noted, Customs has defined flashlights "as small battery-operated portable electric lights normally held in the hand by the housing itself, the primary function of which is to project a beam of light". It has been determined that the merchandise at issue meets this definition.
CBP rationale
The applicable subheading for the "pen light" will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy.
Full text
NY 802974 November 10, 1994 CLA-2-85:S:N:N3:227 802974 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Pamela A. Grzonka Play By Play Toys & Novelties 4400 Tejasco P.O. Box 18267 San Antonio, TX 78218-0267 RE: The tariff classification of a novelty flashlight from Hong Kong. Dear Ms. Grzonka: In your letter dated September 28, 1994, you requested a tariff classification ruling. The sample submitted is a pen-shape, battery-operated, novelty flashlight, known as the "pen light", which measures about 5 inches long. It is activated by a slide switch mechanism situated above the light. You have inquired as to whether Customs has defined a flashlight with respect to size and shape. There are no specific dimensions outlined for a lamp to be considered a flashlight. However, as you have noted, Customs has defined flashlights "as small battery-operated portable electric lights normally held in the hand by the housing itself, the primary function of which is to project a beam of light". It has been determined that the merchandise at issue meets this definition. The applicable subheading for the "pen light" will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy...lamps: flashlights. The rate of duty will be 25 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
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