K88333 K8 Ruling Active

The tariff classification of a flashlight from China.

Issued August 23, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

Product description

Based on an agreement with the importer, sample is not being returned as previously requested. The submitted sample, referred to as the “Power Krypton Spotlight,” is a plastic portable battery-operated flashlight, item number 277849, that measures approximately 10 ¼ inches in height by 2 ¾ inches at its widest point. It is constructed with an oblong-shaped body and an adjustable cylindrical-like lamp head incorporating a light bulb, reflector, and lens. It also features an on/off switch at its underside and a built-in magnet along its top side for mounting.

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 K88333 August 23, 2004 CLA-2-85:RR:NC:1:108 K88333 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Craig VerPault CVS/pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a flashlight from China. Dear Mr. VerPault: In your letter dated August 6, 2004, you requested a tariff classification ruling. Based on an agreement with the importer, sample is not being returned as previously requested. The submitted sample, referred to as the “Power Krypton Spotlight,” is a plastic portable battery-operated flashlight, item number 277849, that measures approximately 10 ¼ inches in height by 2 ¾ inches at its widest point. It is constructed with an oblong-shaped body and an adjustable cylindrical-like lamp head incorporating a light bulb, reflector, and lens. It also features an on/off switch at its underside and a built-in magnet along its top side for mounting. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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