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The tariff classification of mini flashlights from China.
Issued September 8, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L86948 (September 8, 2005)
Tariff classification
HTS codes: 8513.10.2000
Headings: 8513
Product description
Samples are being returned as requested. The submitted samples, which are referred to as “Celebration Lights,” are battery-operated mini-cylindrical flashlights measuring approximately 1 ? inches long. Each lamp contains an LED light bulb and battery and incorporates a small-bottom metal loop for attaching purposes. When the bottom portion of this lamp is turned, there is emitted a beam of light.
CBP rationale
The applicable subheading for these mini 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 L86948 September 8, 2005 CLA-2-85:RR:NC:1:108 L86948 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Carol Krupskas KAT Import Brokers Division of Kamino Int’l. Transport, Inc. Airport Industrial Office Park, Bldg. B4A Valley Stream, NY 11581 RE: The tariff classification of mini flashlights from China. Dear Ms. Krupskas: In your letter dated August 18, 2005, on behalf of Hirschberg Schutz & Co., Inc., you requested a tariff classification ruling. Samples are being returned as requested. The submitted samples, which are referred to as “Celebration Lights,” are battery-operated mini-cylindrical flashlights measuring approximately 1 ? inches long. Each lamp contains an LED light bulb and battery and incorporates a small-bottom metal loop for attaching purposes. When the bottom portion of this lamp is turned, there is emitted a beam of light. You state that this merchandise should be classified under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal. However, since this merchandise is portable electric lamps that function in the capacity of flashlights, consideration of classification under subheading 9405.40.8000, HTS, is precluded. The applicable subheading for these mini 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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