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885987 88 Ruling Active

The tariff classification of a flashlight from Taiwan.

Issued June 1, 1993 by U.S. Customs and Border Protection.

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88 885987 (June 1, 1993)

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

Product description

75 inches long by 3 inches wide. It possesses the following: an opening, along its exterior top portion, for inserting bandage scissors, hemostats and pens into specially designed small compartments; a lamp cover containing an incandescent bulb and a switch mechanism situated at one of its end corners; an engravable nameplate located along the midsection of its front portion; and a clip-on piece situated along its back portion. It is noted that the scissors, hemostats and pens will not be imported with the above article.

CBP rationale

The applicable subheading for this flashlight, known as the "Pocket Nurse", 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 885987 June 01, 1993 CLA-2-85:S:N:N3:227 885987 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Charles M. Watson R.L. Swearer Company, Inc. P.O. Box 471 Sewickley, PA 15143-0471 RE: The tariff classification of a flashlight from Taiwan. Dear Mr. Watson: In your letter dated May 6, 1993, on behalf of your client, Pocket Nurse Enterprises, you requested a tariff classification ruling. The sample submitted is a plastic, oblong-shape flashlight, known as the "Pocket Nurse", which measures approximately 4.75 inches long by 3 inches wide. It possesses the following: an opening, along its exterior top portion, for inserting bandage scissors, hemostats and pens into specially designed small compartments; a lamp cover containing an incandescent bulb and a switch mechanism situated at one of its end corners; an engravable nameplate located along the midsection of its front portion; and a clip-on piece situated along its back portion. It is noted that the scissors, hemostats and pens will not be imported with the above article. The applicable subheading for this flashlight, known as the "Pocket Nurse", 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 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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