The tariff classification of a flashlight from China.

N066918 July 7, 2009 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Tammie Oliver Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a flashlight from China. Dear Ms. Oliver: In your letter dated June 24, 2009, you requested a tariff classification ruling. The merchandise under consideration is described as the WonderLight, item 10-246. A sample of the WonderLight was submitted with your ruling request and will be returned to you. The WonderLight is a small cylinder-shaped handheld device measuring approximately 6¼ inches high by 2 inches in diameter at its widest points. It is made of plastic and metal and designed to fit comfortably in the hand, and is powered by 4 internal “AA” batteries. At one end of the WonderLight is a single LED (light emitting diode) bulb and reflector under a clear lens, which projects a beam of light. A push-button switch located on the housing cycles the light between on/blink/off. The top half of the WonderLight housing is also comprised of a clear lens surrounding a cone-shaped reflector contained within the body of the flashlight. The lens containing the LED bulb can be rotated to point downward into the body of the flashlight, causing light to reflect off the reflector and illuminate the area around the WonderLight. A metal loop attached to the light head allows the WonderLight to be hung on a hook in addition to being carried in the hand. “Flashlights” have been defined in previous Customs Rulings as small battery-operated portable electric lights normally held in the hand by the housing itself, whose primary function is to project a beam of light. (HQ 084852) The WonderLight meets this definition by virtue of its design. The applicable subheading for the WonderLight, item 10-246 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