The tariff classification of a combination flashlight and candy from China
Issued July 22, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8513.10.2000
Headings: 8513
Product description
The flashlight, cylindrical in shape, measures approximately 3 ½ inches long and 1/2 of an inch in diameter and the hard candy measures approximately 4 ½ inches long and ¼ of an inch in diameter. The flashlight consists of a filament bulb, an on-and-off switch with settings for a steady light beam and a flashing light beam. The candy can be inserted into the flashlight. When engaged the light source from the flashlight illuminates the hard candy. The essential character of the item is a functioning flashlight that for tariff purposes is not a toy.
CBP rationale
The applicable subheading for the above item will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for flashlights.
Full text
NY I83874 July 22, 2002 CLA-2-85:RR:NC:2:227 I83874 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Joseph A. Burger Tootsie Roll Industries, Inc. 7401 South Cicero Chicago, IL 60629 RE: The tariff classification of a combination flashlight and candy from China Dear Mr. Burger: In your letter dated June 13, 2002, you requested a tariff classification ruling. The sample submitted is a combination article consisting of a battery-operated flashlight and hard candy marketed as a “Lightning Candy Sabre”. The flashlight, cylindrical in shape, measures approximately 3 ½ inches long and 1/2 of an inch in diameter and the hard candy measures approximately 4 ½ inches long and ¼ of an inch in diameter. The flashlight consists of a filament bulb, an on-and-off switch with settings for a steady light beam and a flashing light beam. The candy can be inserted into the flashlight. When engaged the light source from the flashlight illuminates the hard candy. The essential character of the item is a functioning flashlight that for tariff purposes is not a toy. The applicable subheading for the above item will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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