CLA-2-85:RR:NC:1:110
Mr. Patrick Gallagher
Gallagher Transport Int’l, Inc.
P.O. Box 39005
Denver, CO 80239
RE: The tariff classification of light from China.
Dear Mr. Gallagher:
In your letter dated April 24, 2007, you requested a tariff classification ruling on behalf of your client, Coast Cutlery Company.
The merchandise under consideration is identified as the Coast LED Lenser® Clip Light, file #1771701. A sample of the light was provided with your ruling request and will be returned to you.
The LED Lenser® Clip Light is a small battery operated Light Emitting Diode (LED) light constructed entirely of metal, with a push on/off button switch. This light is tubular in shape and measures approximately 2½ inches long with a diameter of ½ inch and has a swivel key ring attached to one end. The LED Lenser® Clip Light also features a removable plastic holder with a spring clip and swivel joint specifically designed for use with this light.
In your letter you suggest classification under 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), for portable electric lamps other than flashlights. However, the LED Lenser® Clip Light meets the definition of “Flashlights” as defined in previous Customs Rulings as a small battery-operated portable electric light normally held in the hand by the housing itself, the primary function of which is to project a beam of light.
The applicable subheading for the Coast LED Lenser® Clip Light will be 8513.10.2000, HTSUS, which provides for “Portable electric lamps designed to function by their own source of energy…: 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 Thomas Campanelli at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division