CLA-2-85:RR:NC:2:227 D80038
Mr. John H. Alpine
Eveready Battery Co., Inc.
25225 Detriot Rd.
P.O. Box 450777
Westlake, OH 44145
RE: The tariff classification of flashlights with key rings from China.
Dear Mr. Alpine:
In your letter dated July 1, 1998, you requested a tariff classification
ruling.
The samples submitted consist of the following battery-
operated lamps:
a) a novelty flashlight, known as the Car Light, which
features a car-shaped plastic housing, measuring approximately
3 1/8 inches long by 1 5/8 inches at its widest dimension, which
emits a beam of light when the car's swivel-like hood is flipped.
Affixed to the bottom portion of this lamp is a metal key ring.
b) a novelty flashlight, known as the Squeeze Bug Light,
which features a lady bug-shaped plastic housing, measuring
about 1 1/2 inches long, which emits a beam of light when pressed
between the thumb positioned on the top and the index finger placed
on the bottom lighting mechanism. It also possesses a metal
key ring that is affixed to the bottom portion of the
lamp.
c) a mini flashlight, known as the Mini Light, which
measures nearly 2 inches long. It features a
cylindrical-shaped plastic housing that emits a beam of light as
well as illuminating the transparent area above the midsection when
its bottom portion is turned counterclockwise. There is also a
metal key ring that is attached to the bottom portion of the lamp.
You claim that this merchandise should be properly classified under
subheading 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS),
which provides for other articles of iron or steel in stating that these
composite articles are principally designed to function as metal key rings and
not as a lamps. However, since the primary function of this merchandise is to
provide illumination (being primarily designed, marketed and sold as such), it
has been determined that the essential character of these composite articles is
imparted by the flashlights and not the key rings.
The applicable subheading for these flashlights with key rings 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...flashlights. The rate of duty will be 15 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 George Kalkines at 212-466-5794.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division