E86500 E8 Ruling Active

The tariff classification of flashlights from China.

Issued September 13, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

Product description

The frontal exterior features a movable novelty lamp cover that depicts the upper portion of a ghoulish-like face as well as the printed depiction of its lower jaw in simulating a scream. When the lamp cover is moved downwards, it exposes and activates the light encased within the top section of the lamp. Moreover, it possesses a small lever-like mechanism, situated at the side of its bottom portion, which when continuously depressed activates the light when the lamp cover is in place. There is also a textile-hanging loop for use around the neck or on the wall. Although the subject merchandise is referred to as a “toy,” it is primarily designed as a flashlight for the utilitarian function of emitting 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…flashlights.

Full text

NY E86500 September 13, 1999 CLA-2-85:RR:NC:2:227 E86500 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Joann Mosqueda Good Things International, Inc. 3249 Old Barn Road West Ponte Vedra, FL 32082 RE: The tariff classification of flashlights from China. Dear Ms. Mosqueda: In your letter dated August 18, 1999, you requested a tariff classification ruling. The sample submitted is a plastic battery-operated oblong-shaped flashlight, known as the Trick or Treat Pendant Lite (item number 906), that measures approximately 4 ¼ inches high by 2 inches at its widest point by ¾ inch deep. The frontal exterior features a movable novelty lamp cover that depicts the upper portion of a ghoulish-like face as well as the printed depiction of its lower jaw in simulating a scream. When the lamp cover is moved downwards, it exposes and activates the light encased within the top section of the lamp. Moreover, it possesses a small lever-like mechanism, situated at the side of its bottom portion, which when continuously depressed activates the light when the lamp cover is in place. There is also a textile-hanging loop for use around the neck or on the wall. Although the subject merchandise is referred to as a “toy,” it is primarily designed as a flashlight for the utilitarian function of emitting 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…flashlights. The rate of duty will be 12.5 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 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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