The tariff classification of a flashlight from China.

N027178 May 27, 2008 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Elsa Wong G T Plus Limited 4/F Kowloon Centre, 29-43 Ashley Rd. Tsimshatsui, Hong Kong RE: The tariff classification of a flashlight from China. Dear Ms. Wong: In your letter dated April 26, 2008, you requested a tariff classification ruling. The merchandise under consideration is identified as the Pumpkin Torch, #HGT52706. A sample of the Pumpkin Torch was submitted with your ruling request and will be returned to you. The sample submitted is a plastic battery operated flashlight, cylindrical in shape and measuring approximately 6 inches long with a diameter of 1¼ inches. It features a filament light bulb under a clear lens, a slide type on/off switch on the side of the body, two “AA” batteries and a separate plastic pumpkin jack-o-lantern. The jack-o-lantern has an opening designed to fit over the light end of the flashlight. For all practical purposes, this item is a fully functional flashlight. “Flashlights” have been defined in previous Customs Rulings as small battery-operated portable electric lights normally held in the hand by the housing itself, whose primary function is to project a beam of light. (See HQ 084852) The applicable subheading for the Pumpkin Torch, #HGT52706 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 (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