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The tariff classification of flashlights from Taiwan.
Issued October 12, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E87656 (October 12, 1999)
Tariff classification
HTS codes: 8513.10.2000
Headings: 8513
Product description
The subject merchandise is battery-operated flashlights, known as the Power Plus Work Lights (model numbers 50-24-0170 and 50-24-0175), with pivoting heads that can direct the beam of light either vertically or horizontally. After importation, these lamps will be attached to a rechargeable battery pack that will serve as a base for the lamps.
CBP rationale
The applicable subheading for these flashlights 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.
Full text
NY E87656 October 12, 1999 CLA-2-85:RR:NC:2:227 E87656 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Jeffrey Stapleton M.E. Dey & Co., Inc. 5007 S. Howell Ave. Milwaukee, WI 53207 RE: The tariff classification of flashlights from Taiwan. Dear Mr. Stapleton: In your letter dated September 10, 1999, on behalf of Milwaukee Electric Tool Corporation, you requested a tariff classification ruling. The subject merchandise is battery-operated flashlights, known as the Power Plus Work Lights (model numbers 50-24-0170 and 50-24-0175), with pivoting heads that can direct the beam of light either vertically or horizontally. After importation, these lamps will be attached to a rechargeable battery pack that will serve as a base for the lamps. You state that this merchandise should be 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 claim is supported in noting that these lights are primarily utilized, apart from the user, to be placed in a standing position at a work site. However, since these lamps are principally designed to function as flashlights which have been defined as small battery-operated portable electric lights normally held in the hand by the housing itself with the primary function of projecting a beam of light, consideration of classification under the above subheading is precluded. The applicable subheading for these flashlights 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 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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