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N079635 N0 Ruling Active

The tariff classification of a flashlight from China.

Issued October 16, 2009 by U.S. Customs and Border Protection.

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N0 N079635 (October 16, 2009)

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

Product description

The merchandise under consideration is identified as the LED Torch Light – 2 Pack, Item #: FIREFLY-72. From the information you provided, the torch lights are packaged together ready for retail sale with two flashlights and two plastic light diffusers. The flashlights are hand-held devices powered by three “AAA” batteries. These flashlights feature cylindrical housings manufactured of plastic measuring approximately 7 inches long with a diameter of approximately 1½ inches and are designed to fit comfortably in the hand with an on/off push-button switch located near the gripping area. One end of each flashlight features super bright high powered LED (Light Emitting Diode) lamps under a clear lens. At the opposite end of each flashlight is a magnet and flip out ring. Two cone-shaped plastic diffusers, one orange and one opaque white, measuring approximately 7½ inches long are included in the blister package and are designed to screw into the lamp head for use as a hazard light or emergency strobe flare. “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 Crank Dynamo Charger meets this definition by virtue of its design.

CBP rationale

The applicable subheading for the LED Torch Light – 2 Pack, Item #: FIREFLY-72 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…: Lamps: Flashlights.

Full text

N079635 October 16, 2009 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Mahir Akarsu BJ’s Wholesale Club, Inc. One Mercer Road Natick, MA 01760 RE: The tariff classification of a flashlight from China. Dear Mr. Akarsu: In your letter dated October 8, 2009 you requested a tariff classification ruling. The merchandise under consideration is identified as the LED Torch Light – 2 Pack, Item #: FIREFLY-72. From the information you provided, the torch lights are packaged together ready for retail sale with two flashlights and two plastic light diffusers. The flashlights are hand-held devices powered by three “AAA” batteries. These flashlights feature cylindrical housings manufactured of plastic measuring approximately 7 inches long with a diameter of approximately 1½ inches and are designed to fit comfortably in the hand with an on/off push-button switch located near the gripping area. One end of each flashlight features super bright high powered LED (Light Emitting Diode) lamps under a clear lens. At the opposite end of each flashlight is a magnet and flip out ring. Two cone-shaped plastic diffusers, one orange and one opaque white, measuring approximately 7½ inches long are included in the blister package and are designed to screw into the lamp head for use as a hazard light or emergency strobe flare. “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 Crank Dynamo Charger meets this definition by virtue of its design. The applicable subheading for the LED Torch Light – 2 Pack, Item #: FIREFLY-72 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…: 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

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