The tariff classification of key rings and flashlights from China

NY I84486 August 6, 2002 CLA-2-73:RR:NC:N1:113 I84486 CATEGORY: Classification TARIFF NO.: 7326.20.0070; 8513.10.2000 Ms. Lisa Morales Sun Manufacturing Corporation 15959 N. W. 15th Avenue Miami, FL 33169 RE: The tariff classification of key rings and flashlights from China Dear Ms. Morales: In your letter dated July 22, 2002, you requested a tariff classification ruling. The samples you submitted are four different styles of combination key rings, lights and whistles. Item numbers SM-9750 and SM-9751 are 1 ½-inch metal flashlights attached by a swivel hook to a steel wire split ring. One emits a red light (SM-9750), and the other (SM-9751), a blue light. Both project the light away from the key ring. Item numbers SM-9768 and SM-9769 are steel wire split rings attached by chain to 2 ½-inch plastic cases that incorporate a flashlight and a whistle. The red lights point to the key ring, designed to illuminate a lock and key. The whistles are located on the opposite end of the plastic case. You state that the lights of these composite articles are too small to be classified as “regular flashlights”. Therefore you believe that 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, consideration of classification under 8513.10.4000, HTS, is precluded. The applicable subheading for the 2 key rings with flashlight/whistle, item numbers SM-9768 and SM-9769, will be 7326.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the 2 flashlights with key rings, item numbers SM-9750 and SM-9751, 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division