The tariff classification of flashlights from China.
Issued August 16, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8513.10.2000
Headings: 8513
Product description
The submitted samples, referred to as the “mini lights,” consist of the following articles: item number SM-9783, a plastic flashlight that measures approximately 3 inches long and features a push-button light mechanism near the top of its transparent greenish body, in addition to a metal key ring affixed to its bottom portion; item number SM-9782, a plastic flashlight that measures approximately 3 ¼ inches long and features a slide-switch light mechanism along the length of its transparent reddish body, in addition to a metal key ring affixed to its bottom; item number SM-9787, a transparent dark-bluish plastic flashlight that measures about 7 ¼ inches long and possesses a slide-switch light mechanism, as well as a textile hanging/carrying cord affixed to its bottom; item number SM-9786, a transparent bluish plastic flashlight that measures about 4 ¼ inches long and features a light activated by turning its top, in addition to a metal key ring affixed to its bottom; item number SM-9761, a white oblong-shaped plastic flashlight that measures about 3 ½ inches long and possesses a light which is exposed and activated in sliding down its front cover, in addition to a metal key ring affixed at the corner of its top.
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 I84474 August 16, 2002 CLA-2-85:RR:NC:2:227 I84474 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Lisa Morales Sun Manufacturing Corp. 15959 N.W. 15th Avenue Miami, FL 33169 RE: The tariff classification of flashlights from China. Dear Ms. Morales: In your letter dated July 22, 2002, you requested a tariff classification ruling. The submitted samples, referred to as the “mini lights,” consist of the following articles: item number SM-9783, a plastic flashlight that measures approximately 3 inches long and features a push-button light mechanism near the top of its transparent greenish body, in addition to a metal key ring affixed to its bottom portion; item number SM-9782, a plastic flashlight that measures approximately 3 ¼ inches long and features a slide-switch light mechanism along the length of its transparent reddish body, in addition to a metal key ring affixed to its bottom; item number SM-9787, a transparent dark-bluish plastic flashlight that measures about 7 ¼ inches long and possesses a slide-switch light mechanism, as well as a textile hanging/carrying cord affixed to its bottom; item number SM-9786, a transparent bluish plastic flashlight that measures about 4 ¼ inches long and features a light activated by turning its top, in addition to a metal key ring affixed to its bottom; item number SM-9761, a white oblong-shaped plastic flashlight that measures about 3 ½ inches long and possesses a light which is exposed and activated in sliding down its front cover, in addition to a metal key ring affixed at the corner of its top. You state that since these lights are too small to be used as “regular flashlights,” they should not be classified as flashlights. Therefore, you believe these lights are properly 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. In this regard, it should be noted that a flashlight has been defined as a small battery-operated portable electric light normally held in the hand by the housing itself, whose primary function is to project a beam of light. Since these lights meet the criteria of a flashlight, based on their design and use, consideration of classification under subheading 8513.10.4000, HTS, 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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