CLA-2-85:OT:RR:E:NC:1:110
Mr. Neil B. Mooney
The Mooney Law Firm, LLC
1911 Capital Circle NE
Tallahassee, FL 32308
RE: The tariff classification of a flashlight from China.
Dear Mr. Mooney:
In your letter dated August 28, 2008, you requested a tariff classification ruling on behalf of your client, Capstone Industries.
The merchandise under consideration is described as the Eco-i-Lite Multi-Function Power Failure Light and Night Light. The Eco-i-Lite consists of a flashlight and a charging base with an integrated nightlight. The flashlight is a small, cylinder-shaped handheld device powered by an internal rechargeable battery, and is constructed entirely of plastic. One end of the Eco-i-Lite flashlight features 6 light emitting diode (LED) bulbs under a clear plastic lens. A push-button on/off/blink selector switch embedded in the housing activates the LED bulbs as a steady beam of light or blink mode. The charging base consists of a plug-in docking station designed for charging the flashlight battery by induction. It plugs directly into a standard three-prong polarized wall outlet, and can swivel 270 degrees to adjust for “upside down” outlets, that the inserted flashlight always remains upright. The base features a socket into which the flashlight is placed. Located on the bottom of the base are two LED bulbs and a three-position slide switch with settings for “off”, “auto”, which turns on one LED bulb when the room becomes dark, and “on”, which illuminates both LED bulbs. In the event of a power failure, the flashlight turns on automatically, allowing the user to easily locate it for use in an emergency. Additionally, the flashlight may be removed from the charging base and used at any time.
“Flashlights” have been defined in previous Customs Rulings 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 (HQ 084852). The Eco-i-Lite flashlight component meets this definition by virtue of its design.
In your ruling request you suggest classification of the Eco-i-Lite under 9405.10.80, Harmonized Tariff Schedule of the United States (HTSUS), as a chandelier or other electric ceiling or wall lighting fitting of other than base metal, or under 9405.40.80, HTSUS as an “other” electric lamp or lighting fitting of other than base metal. However, as imported, the two components of the Eco-i-Lite Multi-Function Power Failure Light and Night Light, the flashlight and charging base, meet the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on a set as a whole its essential character. The flashlight, which meets every criterion required for classification in 8513.10.20, HTSUS, clearly provides the essential character of the set.
The applicable subheading for the Eco-i-Lite Multi-Function Power Failure Light and Night Light will be 8513.10.2000, 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 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