816958 81 Ruling Active

The tariff classification of a flashlight from China.

Issued December 18, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

Product description

It is noted that the bottom portion of the lamp is designed to be inserted into a motor vehicle's cigarette lighter for recharging purposes. You claim that this merchandise should be properly classified under subheading 8512.20.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other lighting equipment for the vehicles of subheading 8701.20 or heading 8702, 8703, 8704, 8705 or 8711. However, since the subject article is primarily designed as a flashlight and functions, after being recharged, as a flashlight, consideration of classification under subheading 8512.20.2040, HTS, is precluded.

CBP rationale

The applicable subheading for the rechargeable flashlight, model number EM290, 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 816958 December 18, 1995 CLA-2-85:RR:NC:GI: 227 816958 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. C.K. Murphy Eveready Battery Company, Inc. P.O. Box 450777 Westlake, OH 44145-0616 RE: The tariff classification of a flashlight from China. Dear Mr. Murphy: In your letter dated November 14, 1995, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a small rechargeable flashlight, model number EM290, which measures approximately 4 1/4 inches high and possesses a push-button mechanism for activating its torch light. It is noted that the bottom portion of the lamp is designed to be inserted into a motor vehicle's cigarette lighter for recharging purposes. You claim that this merchandise should be properly classified under subheading 8512.20.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other lighting equipment for the vehicles of subheading 8701.20 or heading 8702, 8703, 8704, 8705 or 8711. However, since the subject article is primarily designed as a flashlight and functions, after being recharged, as a flashlight, consideration of classification under subheading 8512.20.2040, HTS, is precluded. The applicable subheading for the rechargeable flashlight, model number EM290, 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...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 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →