The tariff classification of a mini flashlight with capability of covering a door key from China.

NY M83999 June 13, 2006 CLA-2-85:RR:NC:1:108 M83999 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Patrick Gallagher Gallagher Transport International, Inc. P.O. Box 39005 4730 Oakland Street, # 210 Denver, CO 80239 RE: The tariff classification of a mini flashlight with capability of covering a door key from China. Dear Mr. Gallagher: In your letter dated May 24, 2006, on behalf of Cyberlux, you requested a tariff classification ruling. The submitted sample, referred to as a “Keon,” is a mini-plastic flashlight, which is also designed to cover the top portion of a door key. When the middle of the lamp’s housing is depressed, a red LED light beam is emitted to assist in locating the key lock in the dark. You believe that this merchandise should be classified under subheading 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. This is supported in stating that the essential character of this article is imparted by the role of the door-key cover, which functions as a cushion for the key and assists in handling the key. This office disagrees with your position. This merchandise, being a composite article, is primarily designed to function as a flashlight: 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. The housing of this flashlight can also serve in the secondary role as a plastic door-key cover. In this regard, the guidance found in HQ rulings 959473, 956371, and 966409 will be followed, since the function of the flashlight in providing illumination is determinative in the finding of essential character, thereby precluding consideration of classification under subheading 3926.90.9880, HTS. The applicable subheading for the mini-plastic flashlight with capability of covering a door key 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