N242482 N2 Ruling Active

The tariff classification of a flashlight from China

Issued June 11, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8513.10.2000

Headings: 8513

Product description

The sample submitted is described as the 2-in-1 Traffic Baton. The item is a portable battery-operated emergency baton and a flashlight. The required three alkaline AA batteries are not included. The flashlight measures approximately 10 1/8 inches in overall length. The top of the flashlight features 12 Light Emitting Diodes (LEDs) bulbs under a clear lens. There are 30 red LEDs contained in the baton that serves to light-up the baton. The top projects a steady beam of bright white light and the baton projects a steady or flashing beam of red light. The baton may be used by itself or in conjunction with the light as a handheld signaling device. All functions are controlled by a push-button light-switch. The flashlight has a black textile braided lanyard and a magnet that may be used to place the flashlight onto any metal surface. In your ruling request,

CBP rationale

The applicable subheading for the emergency baton and flashlight 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.

Full text

N242482 June 11, 2013 CLA-2-85:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Katie Flanigan Gallagher Transport International, Inc. Customs Brokers P.O. Box 39005 4700 Oakland St. #140 Denver, CO 80239 RE: The tariff classification of a flashlight from China Dear Ms. Flanigan: In your letter dated May 21, 2013, on behalf of your client Keystone Sales Group, you requested a tariff classification ruling. A sample was submitted and will be returned to you. The sample submitted is described as the 2-in-1 Traffic Baton. The item is a portable battery-operated emergency baton and a flashlight. The required three alkaline AA batteries are not included. The flashlight measures approximately 10 1/8 inches in overall length. The top of the flashlight features 12 Light Emitting Diodes (LEDs) bulbs under a clear lens. There are 30 red LEDs contained in the baton that serves to light-up the baton. The top projects a steady beam of bright white light and the baton projects a steady or flashing beam of red light. The baton may be used by itself or in conjunction with the light as a handheld signaling device. All functions are controlled by a push-button light-switch. The flashlight has a black textile braided lanyard and a magnet that may be used to place the flashlight onto any metal surface. In your ruling request, you suggested classifying the baton and flashlight under subheading 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), other portable electric lamps designed to function by their own source of energy. Flashlights are classified in subheading 8513.10.2000, HTSUS. Note 3 to Section XVI, HTSUS, provides that, unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. CBP has applied the definition of the term “flashlight” set forth in Sanyo Electric Inc. v. United States, 496 F. Supp. 1311, 1315, 84 Cust. Ct. 167 (1980), which determined that a flashlight is a small, battery-operated, portable electric light. Customs added to that definition by ruling that a flashlight is normally held in the hand by the housing, and that a flashlight’s primary function is to project a beam of light. See, e.g., HQ 967480, dated June 2, 2005; HQ 964495, dated February 12, 2001 and HQ 952559, dated March 3, 1993. Since the 2-in-1 Traffic Baton projects a beam of light, is battery-operated, and it is capable of being held in the hand by its housing, it meets the definition of a flashlight by virtue of its functionality and design. It is the flashlight aspect of the 2-in-1 Traffic Baton which incorporates the other function and provides the essential character of the whole. Therefore, consideration of classification under subheading 8513.10.4000, HTSUS, is precluded. The applicable subheading for the emergency baton and flashlight 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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