The tariff classification of a combination flashlight/whistle from China.

N005881 February 2, 2007 CLA-2-85:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Carolyn Laskavy Central Purchasing, LLC 3491 Mission Oaks Boulevard Camarillo, CA 93012 RE: The tariff classification of a combination flashlight/whistle from China. Dear Ms. Laskavy: In your letter dated January 23, 2007, you requested a tariff classification ruling. The merchandise under consideration is the I-Sight combination flashlight and whistle. The flashlight, which features a light emitting diode (LED) lamp on one end and a built-in whistle on the other, measures approximately 3.57” in length by .731” in diameter. The body of the flashlight features a grommet which allows for the attachment of an included lanyard. The flashlight, lanyard, and 3 button cell LR44 batteries are packaged together for retail sale. The applicable subheading for the I-Sight combination flashlight and whistle 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% 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