The tariff classification of a flashlight from China.

N043312 November 21, 2008 CLA-2-85:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Joan Jerome Allied International 13207 Bradley Avenue Sylmar, CA 91342 RE: The tariff classification of a flashlight from China. Dear Ms. Jerome: In your letter dated November 3, 2008 you requested a tariff classification ruling. The merchandise under consideration is described as the Cordless Worklight. It is a battery-powered hand held work light measuring approximately 7.6 inches high by 5.7 inches wide at its widest points. The housing is constructed of ABS plastic and is ergonomically designed to fit comfortably in the hand. The light head, which is able to pivot 90 degrees from the housing, contains a halogen lamp under a clear lens. The Cordless Worklight is powered by a separate rechargeable 19.2 Volt (V) Ni-Cad battery that attaches to the bottom of the housing, and it is imported packaged ready for retail sale with a replacement halogen lamp. Headquarters Ruling 952559 defined flashlights as “small battery operated portable electric lights normally held in the hand by the housing itself, the primary function of which is to project a beam of light.” The Cordless Worklight meets this definition by virtue of this design. As imported above the Cordless Worklight and replacement lamp meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on a set as a whole its essential character. The Cordless Worklight, which meets every criterion required for classification in 8513.10.20, Harmonized Tariff Schedule of the United States (HTSUS), clearly provides the essential character of the set. The applicable subheading for the Cordless Worklight set will be 8513.10.2000, HTSUS, which provides for “Portable electric lamps designed to function by their own source of electricity (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