811628 81 Ruling Active

The tariff classification of a flashlight from China.

Issued June 29, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

Product description

Although it is stated that this merchandise will be inserted in plastic pumpkins for use at Halloween, it is nevertheless designed for use as a flashlight.

CBP rationale

The applicable subheading for the subject flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy.

Full text

NY 811628 June 29, 1995 CLA-2-85:S:N:N3:227 811628 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. O.W. Waters Waters Shipping Co. P.O. Box 118 Wilmington, NC 28402-0118 RE: The tariff classification of a flashlight from China. Dear Mr. Waters: In your letter dated June 2, 1995, on behalf of Empire of Carolina, Inc., you requested a tariff classification ruling. The sample submitted is a small plastic flashlight which measures nearly 3 inches long and possesses a swivel head which when turned activates the light. Although it is stated that this merchandise will be inserted in plastic pumpkins for use at Halloween, it is nevertheless designed for use as a flashlight. The applicable subheading for the subject flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy...flashlights. The rate of duty will be 22.5 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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