The tariff classification of solar-powered flashlights from China.

N004938 January 11, 2007 CLA-2-85:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Mark W. Bent SunNight Solar Enterprises, LLC 1720 Bissonnet Street Houston, TX 77005 RE: The tariff classification of solar-powered flashlights from China. Dear Mr. Bent: In your letter dated January 2, 2007, you requested a tariff classification ruling. The merchandise under consideration is the BoGo Light. This flashlight measures approximately 8.5” long by 3.6” wide by 2” deep at its thickest dimensions. It features a hard ABS plastic exterior shaped to fit comfortably in the hand with finger groves for a positive grip, and is designed to be highly water and shock-resistant. Three standard NiCad or NiMH AA rechargeable batteries power the BoGo Light; solar panels incorporated into the handle charge the batteries in 8 hours, providing 4 to 5 hours of illumination. A nightglow strip allows the user to locate the BoGo in the dark, and a built-in carrying hook permits the BoGo light to be hung on a backpack or on a person for easy transportation. Headquarters Ruling 084852 defined flashlights as “small battery-operated portable electric lights normally held in the hand by the housing itself.” This definition was reaffirmed in HQ 955356 and 952559. The BoGo Light meets this definition by virtue of its design. The applicable subheading for the BoGo Light 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 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