The tariff classification of a flashlight from China.

N004833 January 10, 2007 CLA-2-85:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Kris Spurbeck Target Customs Brokers Inc. 7000 Target Parkway Brooklyn Park, MN 55445 RE: The tariff classification of a flashlight from China. Dear Ms. Spurbeck: In your letter dated December 8, 2006, you requested a tariff classification ruling on behalf of your client, Target Stores. The merchandise under consideration is the Picture Projector Portable Light Show. A sample of the light was submitted with your ruling request, and will be returned to you. It consists of a flashlight and five clear plastic lens covers, packaged together ready for retail sale, in a cardboard and plastic blister back. The flashlight measures approximately 6.25” long by 1.25” in diameter, and features a recessed incandescent lamp and a slide “on-off” switch. Two “AA” batteries power the flashlight. The five plastic lens covers are referred to as “image disks”, and are designed to fit over the flashlight head. The outside surface of each disk is stamped with a different line drawing. Once the lens cover is placed onto the flashlight head and the power is switched on, the light will shine through the line drawing featured on the image disk, projecting the image onto any surface. It is noted that the flashlight is a full functioning flashlight even without the use of an image disk. Headquarters Ruling 952559 defined flashlights as “small battery operated portable electric lights normally held in the hand by the housing itself, the primary function of which is to project a beam of light.” This portable electric light meets this definition by virtue of its design. In your ruling request, you suggest a classification of 9513.90.0080. However, the toy component of the subject item, the plastic image disks, can be removed, replaced or discarded, but this item has the essential character of a flashlight and will always function as a flashlight. As stated above, the image disks and the flashlight are packaged together for retail sale. As imported, they meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The flashlight clearly provides the essential character of this set. The applicable subheading for the Picture Projector Portable Light Show will be 8513.10.20000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos)…: 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