The tariff classification of a flashlight with Halloween image wheels from China

N331973 May 1, 2023 CLA-2-85:OT:RR:NC:N 4 410 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Joseph Kenny Geodis USA LLC One CVS Dr., Mal Code 5055Woonsocket, RI 02895 RE: The tariff classification of a flashlight with Halloween image wheels from China Dear Mr. Kenny: In your letter dated April 3, 2023, you requested a tariff classification ruling. The merchandise under consideration is identified as Halloween Projector, CVS item 557922. A sample of the item was submitted with your ruling request. It consists of a flashlight (including the batteries) and three clear plastic lens covers packaged together for retail sale.  The flashlight measures approximately 4.5 inches long by 1 inch in diameter at its widest points, and is made of plastic designed to fit comfortably in the hand. The flashlight will be imported in two colors, purple and orange with an LED lamp in the light head. The light features three wheels that contain Halloween images such as witches, bats, Jack-O-Lanterns and other images. In use, the wheels will be individually and partially inserted into a slot in the light head. With the wheel inserted, the light projects the Halloween images onto a wall or other surface. Each wheel must be manually turned to change the image. With no wheel inserted, it is a functional flashlight. The flashlight is part of the CVS Spooky Village line of Halloween merchandise and is sold only during the Halloween sales season. Headquarters Ruling 952559 defined flashlights 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.” The Halloween Projector meets this definition by virtue of its design.  The applicable subheading for the Halloween Projector, CVS item 557922, 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division