The tariff classification of a flashlight from China.

N046650 December 23, 2008 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Troy D. Crago Atico International 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a flashlight from China. Dear Mr. Crago: In your letter dated December 5, 2008, you requested a tariff classification ruling. The merchandise under consideration is the Halloween Mini Projector, item number A079EA00705. A sample of the item was submitted with your ruling request and will be returned to you. It consists of a flashlight and six clear plastic lens covers packaged together for retail sale in a cardboard and plastic blister pack. The flashlight is made of plastic and is designed to fit comfortably in the hand. It measures approximately 6 inches long by 1 inch in diameter at its widest points, and features a recessed incandescent lamp and a slide “on/off” switch. The six plastic lens covers are designed to fit over the flashlight head. Each cover features a different Halloween-themed image stamped on its surface that will be backlit when the flashlight shines through it, projecting the image onto any surface. It is noted that the flashlight is a full functioning flashlight even without the use of a lens cover. 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 Halloween Mini Projector meets this definition by virtue of its design. The applicable subheading for the Halloween Mini Projector, item number A079EA00705, 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