The tariff classification of a flashlight from China.

NY L88946 November 29, 2005 CLA-2-85: RR: NC: 1:108 L88946 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Jeff Karwich Tandy Brands 690 E. Lamar Blvd., Suite 200 Arlington, Texas 76011 RE: The tariff classification of a flashlight from China. Dear Mr. Karwich: In your letter dated November 11, 2005 you requested a tariff classification ruling. The item in question is denoted as the Totes Workshop Dynamo Flashlight, model number 71542 (samples included, complete and unassembled). The device is a hand-held flashlight measuring approximately 5 inches in length. It is designed with an array of three LED lights, at its front, and a hand-crank incorporated on its bottom side. There is a push-button on/off switch on the top of the flashlight. The unassembled sample clearly shows that the device incorporates a button shaped lithium ion battery. The hand-crank is connected through gears that drive a generator that charge the battery to produce the necessary voltage for emission of light. The light switch is designed to activate either one LED light or all three. You have indicated a proposed classification 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. NY Ruling K86167 provides guidance in this matter. It is the opinion of this office that this lamp is a flashlight because it is a small battery operated portable electric light normally held in the hand by the housing itself, the primary function of which is to project a beam of light. It should also be noted that the item is marketed as the “ Dynamo Flashlight”. The applicable subheading for the Emergency Response Light 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 (for example, dry batteries, storage batteries, magnetos), other than lighting of heading 8512; parts thereof: 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 646-733-3104. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division