The tariff classification of a flashlight with area light combination from China.

NY R00399 June 2, 2004 CLA-2-85:RR:NC:1:108 R00399 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Andrea Holtan Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a flashlight with area light combination from China. Dear Ms. Holtan: In your letter dated May 19, 2004, you requested a tariff classification ruling. Based on an agreement with Mark Jones, traffic manager at Costco Wholesale, the description and rebuttal paragraphs were slightly amended in NY Ruling R00399 dated June 2, 2004. The subject merchandise, based on the submitted information, is a flashlight with an area light that is referred to as the “Coleman Flashlight/Lantern” combination measuring approximately 6 ½ inches high when not extended and 8 inches high when extended. This article is a portable battery-operated cylindrical-shaped lamp, composed of plastic and rubber, that incorporates a top filament bulb with reflector and lens. This lamp operates as a flashlight when its bottom switch is activated to project a beam of light. When the lamp’s top portion is raised, the flashlight bulb is then enclosed within a clear-transparent cylindrical plastic housing to operate as a small area lamp. It is noted that this lamp combination with a dual-lighting function shares a common power source. You suggest that this article should be classified as a portable electric lamp, other than a flashlight, under subheading 8513.10.4000, Harmonized Tariff Schedule of the United States, HTS, which provides for other portable electric lamps designed to function by their own source of energy. It is the opinion of this office that the principal function of this lamp combination is performed by the flashlight with the ancillary feature of being converted into a small area light. Although this additional feature may enhance the article’s marketing appeal, it is nevertheless subsidiary to the principal function for use as a flashlight, thereby precluding consideration of classification under subheading 8513.10.4000, HTS.  The applicable subheading for this flashlight with area light will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy…lamps: flashlights. The rate of duty will be 12.5 percent ad valorem. 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division