N148081 N1 Ruling Active

The tariff classification of a flashlight from China.

Issued March 1, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

Product description

The merchandise under consideration is the SolarLite Hybrid Solar Powered Light. As imported, this item is a handheld flashlight packaged together, ready for retail sale, with a lithium back-up battery. The SolarLite is shaped like a traditional flashlight for hand-held use and ease of portability with a cylindrical plastic waterproof housing measuring approximately 10¼ inches long by 1¾ inches in diameter and 4¾ inches at its widest point, the lens head. The SolarLite flashlight features a single super bright LED (light emitting diode) and reflector under a clear lens at one end of the housing and a socket at the opposite end for plugging in the back-up battery, which measures approximately 2 inches by 2 inches and is 3 inches long. Photovoltaic cells, used for capturing light and converting it directly to electrical energy and a single push-button switch are located on the side of the housing. The SolarLite can provide up to 10 hours of light on a single charge and the lithium back-up battery, with a 7 year shelf life, can provide up to an additional 50 hours of light. This flashlight is rechargeable using any available light source and can hold a single charge for over 3 years. “Flashlights” have been defined in previous Customs Rulings 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 (HQ 084852). The SolarLite flashlight meets this definition by virtue of its design.

CBP rationale

The applicable subheading for the SolarLite flashlight, as imported above, 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.

Full text

N148081 March 1, 2011 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Kerry L. Sprick Nippon Express USA, Inc. 2233 E. Grand Avenue El Segundo, CA 90245 RE: The tariff classification of a flashlight from China. Dear Ms. Sprick: In your letter dated February 11, 2011, you requested a tariff classification ruling on behalf of your client, Priceless Resources Incorporated. The merchandise under consideration is the SolarLite Hybrid Solar Powered Light. As imported, this item is a handheld flashlight packaged together, ready for retail sale, with a lithium back-up battery. The SolarLite is shaped like a traditional flashlight for hand-held use and ease of portability with a cylindrical plastic waterproof housing measuring approximately 10¼ inches long by 1¾ inches in diameter and 4¾ inches at its widest point, the lens head. The SolarLite flashlight features a single super bright LED (light emitting diode) and reflector under a clear lens at one end of the housing and a socket at the opposite end for plugging in the back-up battery, which measures approximately 2 inches by 2 inches and is 3 inches long. Photovoltaic cells, used for capturing light and converting it directly to electrical energy and a single push-button switch are located on the side of the housing. The SolarLite can provide up to 10 hours of light on a single charge and the lithium back-up battery, with a 7 year shelf life, can provide up to an additional 50 hours of light. This flashlight is rechargeable using any available light source and can hold a single charge for over 3 years. “Flashlights” have been defined in previous Customs Rulings 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 (HQ 084852). The SolarLite flashlight meets this definition by virtue of its design. The applicable subheading for the SolarLite flashlight, as imported above, 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

View original on CBP CROSS →

Ruling history

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →