The tariff classification of a novelty flashlight from China.

NY F82520 February 16, 2000 CLA-2-85:RR:NC:2:227 F82520 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Bob Glover L.E. Coppersmith, Inc. Customs Brokers 2041 Rosecrans Ave., Third Floor El Segundo, CA 90245 RE: The tariff classification of a novelty flashlight from China. Dear Mr. Glover: In your letter dated January 26, 2000, on behalf of Quality Toys, Inc., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a battery-operated plastic novelty flashlight, known as the “Extendible Lighted Sword,” that consists of a cylindrical-shaped housing, measuring about 5 inches long, with its top portion possessing a light bulb and reflector. There is a detachable retracting telescopic attachment, which is affixed to the top section of the lamp, that measures approximately 29 ½ inches in length when fully extended. It features a light switch mechanism, situated on the housing, that emits a beam of light either with or without the telescopic attachment. You state that this item should be classified under subheading 9503.90.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys. This claim is supported in noting that this item is similar to “an imitation saber sword” ruled to be a toy under the above subheading in NY Ruling B87176. However, in this instance, the subject article functions primarily as a flashlight with the accessory feature of the retractable scope. Although one may derive some amusement in pretending the telescopic attachment is a sword, it is principally designed to operate as a flashlight which has been defined as a battery-operated portable electric lamp normally held in the hand by the housing itself, the primary function of which is to project a beam of light. Therefore, whether or not the ancillary attachment is utilized, it has been determined to perform in the capacity of a flashlight, thereby precluding consideration of classification under subheading 9503.90.00, HTS. The applicable subheading for the novelty 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 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