D81388 D8 Ruling Active

The tariff classification of a flashlight from China.

Issued August 31, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

Product description

It features a torch light that emits a concentrated high-intensity beam of light, due to the extra bright pre-focused Xenon bulb, when the spotlight button mechanism is pressed. It is stated that the top bulb and reflector can turn at a 60 degree wide-angle in producing an oscillating beam when the sweep button mechanism is depressed. It is noted that both the spot and sweep lights are deactivated in pressing the off button. Further, there is a nylon carrying strap attached to the bottom portion of this lamp. You claim that this lamp should be properly classified under subheading 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy. This assertion is substantiated in noting the high-intensity beam of light as well as the sweeping wide-angle oscillating beam. Regarding the above-stated features, the subject lamp still meets the definition of 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. Therefore, based on its design and function, this office has determined the instant lamp to primarily operate as a flashlight for tariff classification purposes.

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 D81388 August 31, 1998 CLA-2-85:RR:NC:2:227 D81388 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Michele I. Smith Sears, Roebuck and Co. 3333 Beverly Rd. BC 172A-A Hoffman Estates, IL 60179 RE: The tariff classification of a flashlight from China. Dear Ms. Smith: In your letter dated August 13, 1998, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a battery-operated "craftsman oscillite flashlight" of rubberized high-impact poly carbonate, stock number 93003, which measures approximately 12 13/16 inches long. It features a torch light that emits a concentrated high-intensity beam of light, due to the extra bright pre-focused Xenon bulb, when the spotlight button mechanism is pressed. It is stated that the top bulb and reflector can turn at a 60 degree wide-angle in producing an oscillating beam when the sweep button mechanism is depressed. It is noted that both the spot and sweep lights are deactivated in pressing the off button. Further, there is a nylon carrying strap attached to the bottom portion of this lamp. You claim that this lamp should be properly classified under subheading 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy. This assertion is substantiated in noting the high-intensity beam of light as well as the sweeping wide-angle oscillating beam. Regarding the above-stated features, the subject lamp still meets the definition of 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. Therefore, based on its design and function, this office has determined the instant lamp to primarily operate as a flashlight for tariff classification purposes. 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...flashlights. The rate of duty will be 15 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, Robert B. Swierupski Director, National Commodity Specialist Division

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