The tariff classification of a flashlight from China.

N053415 March 19, 2009 CLA-2-85:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Jose L. Chamorro Target Customs Brokers Inc. 7000 Target Parkway North Brooklyn Park, MN 55445 RE: The tariff classification of a flashlight from China. Dear Mr. Chamorro: In your letter dated March 3, 2009, on behalf of Target Corporation, you requested a tariff classification ruling. The merchandise under consideration is the Tailgater, Item Number 085-05-0028. The Tailgater is a battery powered, hand-held flashlight, with a cylindrical plastic housing measuring approximately 6½ inches long by 2½ inches in diameter at its widest point. One end of the housing features three recessed LED (light emitting diode) lights and a reflector under a clear lens. A single switch is provided to activate the light. The opposite end of the flashlight features a compartment under a covered lid which is partitioned for storing a metal folding knife, spoon and fork inside the flashlights housing. In your ruling request you suggest classification of the Tailgater under subheading 8215.20.00, Harmonized Tariff Schedule of the United States (HTSUS), as spoons, forks…and similar kitchen or tableware. 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.” Classification of the Tailgater is based upon GRI 3 and it has been determined that the flashlight provided the essential character. The applicable subheading for the Tailgater (Item Number 085-05-0028) will be 8513.10.2000, 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