L89492 L8 Ruling Active

The tariff classification of novelty flashlights from China.

Issued January 3, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

Product description

Samples are being returned as requested. The submitted samples are three battery-operated cylindrical plastic flashlights (item number C079AA01030), which measure approximately 7 ½ inches to 8 ¼ inches in length. Each flashlight has a removable, hollowed top-lamp cover, with openings at each end, that depicts either a jack-o’-lantern, a witch, or a mummy.

CBP rationale

The applicable subheading for these novelty flashlights will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Portable electric lamps designed to function by their own source of energy…Lamps: Flashlights.

Full text

NY L89492 January 3, 2006 CLA-2-85:RR:NC:1:108 L89492 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of novelty flashlights from China. Dear Mr. Crago: In your letter dated December 14, 2005, you requested a tariff classification ruling. Samples are being returned as requested. The submitted samples are three battery-operated cylindrical plastic flashlights (item number C079AA01030), which measure approximately 7 ½ inches to 8 ¼ inches in length. Each flashlight has a removable, hollowed top-lamp cover, with openings at each end, that depicts either a jack-o’-lantern, a witch, or a mummy. The applicable subheading for these novelty flashlights will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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