The tariff classification of flashlights from China

N242498 June 28, 2013 CLA-2-85:OT:RR:NC:N1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Katie Flanigan Gallagher Transport International, Inc. P.O. Box 39005 4700 Oakland St. #140 Denver, CO 80239 RE: The tariff classification of flashlights 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. Samples were submitted with your letter. The samples are described as portable battery-operated “LED Worklight/Flashlight”, Models number 4903 and 4903R. The items are cylindrical flashlights measuring approximately 8 1/2 inches in length. The flashlights are comprised of aluminum housing with two lights, one light is located on the side of the housing and the other is on the top. The top light features a one watt Light Emitting Diode (LED) bulb under a clear lens. The side light features six LEDs under a clear lens. The top and the side lights each project a steady beam of bright white light with 100 Lumens. The top light may be used by itself or in conjunction with the side light. All functions are controlled by one push-button light-switch. The housing features a textured surface for positive grip, a hook at the top and a magnet at the bottom that allows the light to be attached onto a metal surface. Model number 4903 is powered by three AAA alkaline batteries. The batteries are not included. Model number 4903R is powered by rechargeable Lithium Ion batteries. The batteries are recharged by either the AC cord or the DC car charger adapter that are included. In your ruling request, you suggested classifying the Worklight/Flashlight Models number 4903 and 4903R 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. The Worklight/Flashlight, Models number 4903 and 4903R project a beam of light, they are battery-operated, and they are capable of being held in the hand by their own housing, therefore, they meets the definition of flashlights by virtue of their functionality and design. It is the flashlight nature of the Worklight/Flashlight which predominates 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 Worklight/Flashlight, Models number 4903 and 4903R 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