I89161 I8 Ruling Active

The tariff classification of a flashlight from China.

Issued January 15, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

Product description

The submitted sample is a cylinder-like plastic flashlight, referred to as the “NightStar Magnetic Force Emergency Light,” that measures about 10 inches in length. It is stated that in gently shaking this lamp, a high-strength rare earth magnet passes through a wire coil and generates electrical energy. Further, it is noted that a heavy-duty capacitor, which can be repeatedly recharged, stores the energy and delivers power to an LED light activated by means of a top on/off switch.

CBP rationale

The applicable subheading for this 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.

Full text

NY I89161 January 15, 2003 CLA-2-85:RR:NC:2:227 I89161 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Vicki Warren UTI, United States, Inc. 12050 East 45th Avenue, Unit 400 Denver, CO 80239 RE: The tariff classification of a flashlight from China. Dear Ms. Warren: In your letter dated December 18, 2002, on behalf of Applied Innovative Technologies, Inc., you requested a tariff classification ruling. The submitted sample is a cylinder-like plastic flashlight, referred to as the “NightStar Magnetic Force Emergency Light,” that measures about 10 inches in length. It is stated that in gently shaking this lamp, a high-strength rare earth magnet passes through a wire coil and generates electrical energy. Further, it is noted that a heavy-duty capacitor, which can be repeatedly recharged, stores the energy and delivers power to an LED light activated by means of a top on/off switch. You state that this lamp should be 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. This claim is substantiated in noting the definition of a flashlight: 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. In this regard, you note that the subject lamp is not a “flashlight” since it is powered by a magneto and not “battery-operated.” The heading of 8513 (HTS), however, clearly states that portable electric lamps, covering flashlights and other portable lamps, may be operated by dry and storage batteries as well as by magnetos. In this regard, the lamp meets the criteria of a flashlight that is powered by a magneto, thereby precluding classification under subheading 8513.10.4000, HTS. The applicable subheading for this 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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