N012288 N0 Ruling Active

The tariff classification of a wind-up flashlight from China.

Issued June 22, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

GRI rules applied: GRI 3(b)

Product description

The merchandise under consideration is the SM-9895 wind up light with emergency cell phone charger. The light is a hand-held, manually powered flashlight, which incorporates a cell phone charging port. From the information you provided, this flashlight is cylindrical in shape with a foldout, rotating hand-crank. One end of the flashlight contains an array of five Light Emitting Diode (LED) lights. There is a push-button on/off switch on one side of the flashlight and a cylindrical multicontact socket on the opposite side, which is provided for charging a cell phone. The power for this flashlight is provided by the rotation of the hand-crank. Once charged, it provides 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 power source through the use of an optional adapter set. 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. The flashlight clearly provides the essential character of this item.

CBP rationale

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.

Full text

N012288 June 22, 2007 CLA-2-85:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Lisa Morales Bullet Line LLC 15959 NW 15th Ave. Miami, FL 33169 RE: The tariff classification of a wind-up flashlight from China. Dear Ms. Morales: In your letter dated June 6, 2007, you requested a tariff classification ruling. The merchandise under consideration is the SM-9895 wind up light with emergency cell phone charger. The light is a hand-held, manually powered flashlight, which incorporates a cell phone charging port. From the information you provided, this flashlight is cylindrical in shape with a foldout, rotating hand-crank. One end of the flashlight contains an array of five Light Emitting Diode (LED) lights. There is a push-button on/off switch on one side of the flashlight and a cylindrical multicontact socket on the opposite side, which is provided for charging a cell phone. The power for this flashlight is provided by the rotation of the hand-crank. Once charged, it provides 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 power source through the use of an optional adapter set. 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. 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

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