The tariff classification of a Set 3 LED telescoping flashlight with magnet from China

N038660 October 14, 2008 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.11.0000 Francine Ramsey Hampton Direct 350 Pioneer Drive P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of a Set 3 LED telescoping flashlight with magnet from China Dear Ms. Ramsey: In your letter dated July 3, 2008, which was received by this office on September 17, 2008, you requested a tariff classification ruling. The merchandise subject to this letter is an LED telescoping flashlight with a magnet. It is identified within your letter as Item #29430. This item is a hand-held device that measures approximately six and one-half inches in length and can reach twenty and one half inches when its collapsible rod is fully extended. It has a rectangular metal magnet, which measures approximately one-half inch at the tip of the device. The magnet is attached to a clear plastic lid, which covers the LED. The LED provides limited lighting in the immediate vicinity of the magnet enabling the user to see in dark places when locating and retrieving items from under or behind household appliances, furniture, etc. The LED is powered by the three included LR1 button cell batteries housed behind the LED. A sample was provided for classification purposes. The device is not a hand tool because it does not have a working edge that performs an operation to accomplish something nor is it an illuminating article because the additional feature of the illumination does not transform the basic purpose of the imported article from use as such to some other use. Also, the illumination feature does not give the article a use in addition to its intended use. The essential character of the LED telescoping flashlight with magnet is imparted by the metal magnet that is used to retrieve a small object or lost items. As such, this item is classified as a metal magnet. The applicable subheading for the LED telescoping flashlight with magnet (Item #29430) will be 8505.11.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become magnets after magnetization: Of metal.” The rate of duty will be 2.1% 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 Linda M. Hackett at 646-733-3015. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division