The tariff classification of a tackle box and flashlight from China.

NY F82635 February 16, 2000 CLA-2-42:RR:NC:341:F82635 CATEGORY: Classification TARIFF NO.: 4202.99.9000; 8513.10.2000 Mr. Eric D. Moore Kmart Corporation 3100 West Big Beaver Road Troy MI 48084 RE: The tariff classification of a tackle box and flashlight from China. Dear Mr. Moore: In your letter dated February 1, 2000 you requested a tariff classification ruling. The sample submitted with your request is identified as style #86-47-92, "plastic tackle box with detachable flashlight and box light". The item is a carrying case manufactured of molded plastic that is specially shaped to hold fishing tackle and other related items. The interior of the box is secured by a trunk lock type closure and has a central compartment and two removable trays with individual compartments for storing tackle. The removable trays can be fitted onto the top exterior of the case. A removable flashlight is inserted into the top carry handle. In addition, there is a battery operated lamp mounted to the inside top lid of the tackle case. The lamp is specially designed to be mounted into a special bracket and is used to illuminate the interior when in use. The carry case and flashlight are not considered a set and are to be classified separately. However, the interior mounted lamp and the tackle box are considered to form a composite good within GRI 3(b). The tackle box imparts the essential character. The applicable subheading for the carrying case, including the lamp, of style #86-47-92 will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases…other. The rate of duty will be 20% ad valorem. The applicable subheading for the flashlight of style #86-47-92 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% 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 Kevin Gorman at 212-637-7091. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division