J89262 J8 Ruling Active

The tariff classification of a flashlight with key ring from China.

Issued October 7, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

Product description

The submitted sample, style number E10783, is a small leather-covered plastic heart-shaped flashlight that emits a beam of light when its midsection is depressed. There is also a metal key ring affixed to the opposite end from where the light emits. It is stated that this merchandise will also be imported in two other styles (item numbers E10787 and E10788) reflecting a different color of leather.

CBP rationale

The applicable subheading for the flashlight with key ring 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.

Full text

NY J89262 October 7, 2003 CLA-2-85:RR:NC:2:227 J89262 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Wilson Ling Marco Polo Express Int’l., Inc. 2411 Santa Fe Avenue, Ste. B Redondo Beach, CA 90278 RE: The tariff classification of a flashlight with key ring from China. Dear Mr. Ling: In your letter dated September 12, 2003, on behalf of Leegin Creative Leather Products, Inc., you requested a tariff classification ruling. The submitted sample, style number E10783, is a small leather-covered plastic heart-shaped flashlight that emits a beam of light when its midsection is depressed. There is also a metal key ring affixed to the opposite end from where the light emits. It is stated that this merchandise will also be imported in two other styles (item numbers E10787 and E10788) reflecting a different color of leather. The applicable subheading for the flashlight with key ring 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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