The tariff classification of "Spyder Trap" and "Spy Flashlight" from China

N045599 December 11, 2008 CLA-2-95:OT:RR:NC:2:224 CATEGORY: Classification TARIFF NO.: 9503.00.0080; 8513.10.2000 Ms. Amy Schmerl Wild Planet Entertainment, Inc. 225 Bush Street, Suite 1300 San Francisco, CA 94104 RE: The tariff classification of “Spyder Trap” and “Spy Flashlight” from China Dear Ms. Schmerl: In your letter dated November 19, 2008, you requested a tariff classification ruling. Two samples from the “Spy Gear” line of products were received with your inquiry. The “Spyder Trap,” item number 70273, is a motion alarm spy trap that includes four retractable, break-away “trip lines.” A child can use the “Spyder Trap,” which is similar in size to a smoke detector, to protect their belongings from their enemies by attaching it via the spring-loaded clamps and clips. The clamps and clips can be extended 30 inches from the unit’s body and each line’s tension can be adjusted for optimal security. The alarm has an on/off switch on the bottom and a red LED indicator that lights up when the trap is working. Any movement to the trip lines or the unit’s body will set off the trap and a siren will be heard. The toy is for children ages six and up. The “Spy Flashlight,” item number 70212, is a flashlight that emits a super bright LED beam of light as well as a red LED “lazer” pointer light. The item has an adjustable 90-degree neck, with separate on/off buttons for controlling each light. The item also includes a hands-free strap which will allow a child to attach the “Spy Flashlight” to a book bag or a bicycle’s handle bars. While you state that you believe the item is a toy, the “Spy Flashlight” functions as a “flashlight” as defined in Headquarters Ruling Letter 952559, as “small battery operated portable electric lights normally held in the hand by the housing itself, the primary function which is to project a beam of light.” The “Spy Flashlight” is a fully functional flashlight and meets this definition by virtue of its design and will classified as such. The applicable subheading for the “Spyder Trap” will be 9503.00.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be free. The applicable subheading for the “Spy Flashlight” 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% 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 James Forkan at 646-733-3025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division