The tariff classification of a manually powered flashlight, incorporating a cell phone charging port from China.

N004693 January 18, 2007 CLA-2-85:RR:E:NC:N:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Joan Jerome Allied International 13207 Bradley Avenue Sylmar, CA 91342 RE: The tariff classification of a manually powered flashlight, incorporating a cell phone charging port from China. Dear Ms. Jerome: In your letter dated December 20, 2006, you requested a tariff classification ruling. The merchandise under consideration is a hand-held, manually powered flashlight, which incorporates a cell phone charging port. A sample was submitted to this office for classification purposes and is being returned to you as per your request. This device measures approximately five inches long and 2 inches in diameter. One end contains an array of three Light Emitting Diode (LED) lights. The opposite end contains a cylindrical multicontact socket. The bottom of this device incorporates a foldout, rotating, hand-crank. There is a push-button on/off switch on the top of the unit. This device is being imported for incorporation into a “Roadside Emergency Assistance Set” with a connecting cable and two socket adaptors for use with a variety of cell phones. The internal rechargeable batteries of this device are charged by the rotation of the hand-crank. Once charged, these batteries provide power to the LED lights and the cell phone connection port. The flashlight has two settings. You can illuminate only one of the LED lights, which would save power, or you could illuminate all three LEDs for maximum light. A cell phone could be connected to the flashlight’s internal batteries through the connection port with the included cable allowing a cell phone to operate for a limited period of time. The manually powered flashlight with cell phone charger port is a composite good made up of different components classified under different headings. The General Rules of Interpretation (GRI) of the Harmonized Tariff System (HTSUS), in particular, GRI 3(b) provides, in relevant part, that composite goods, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character. From the sample provided, the flashlight clearly provides the essential character of this item. The applicable subheading for the manually powered flashlight with cell phone charger port will be 8513.10.2000, HTSUS, which provides for “Portable electric lamps designed to function by their own source of energy…: Lamps: Flashlights.” The general 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division