The tariff classification of a flashlight from China.
Issued September 26, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8513.10.2000
Headings: 8513
Product description
It measures approximately 4 1/2 inches long by 2 1/2 inches wide by 1 3/4 inches deep with an on/off switch mechanism situated at its side. It possesses a plastic body with a light cover and features posterior plugs to be inserted into an electrical socket, thereby acting in the capacity of a night light. Although this merchandise is referred to as an "emergency power failure light with night light," it is essentially designed to be a flashlight which has been defined as a small battery-operated portable electric light, normally held in the hand by the housing itself, whose primary function is to project a beam of light.
CBP rationale
The applicable subheading for this flashlight 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 A87247 September 26, 1996 CLA-2-85:RR:NC:GI: 227 A87247 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Rebecca Ruben Smith Smith International Enterprises, Ltd. 20600 Chagrin Blvd. Suite 200 Shaker Heights, OH 44122 RE: The tariff classification of a flashlight from China. Dear Ms. Smith: In your letter dated August 28, 1996, you requested a tariff classification ruling. The sample submitted is a rechargeable battery-operated rectangular-shape flashlight that is stated to be used during a power failure. It measures approximately 4 1/2 inches long by 2 1/2 inches wide by 1 3/4 inches deep with an on/off switch mechanism situated at its side. It possesses a plastic body with a light cover and features posterior plugs to be inserted into an electrical socket, thereby acting in the capacity of a night light. Although this merchandise is referred to as an "emergency power failure light with night light," it is essentially designed to be a flashlight which has been defined as a small battery-operated portable electric light, normally held in the hand by the housing itself, whose primary function is to project a beam of light. The applicable subheading for this flashlight 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 20 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
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