CLA-2-85:RR:NC:2:227 I81063

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of a three-function light from China

Dear Ms. Grego:

In your letter dated April 13, 2002, you requested a tariff classification ruling. Your sample is being returned as requested.

The sample submitted is a plastic battery operated three-function light, item SKU 131552. It measures approximately 6 inches long and 1.5 inches in width. The light has a three-way on/off switch and is used as a warning flasher, overhead lamp or spotlight. It can be held in the hand or placed anywhere in a vertical position for easy lighting.

The applicable subheading for the three-function light, item SKU 131552, will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy, other than flashlights. The rate of duty will be 3.5 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 George Kalkines at 646-733-3028.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division