CLA-2-85:OT:RR:NC:N1:110
Mr. Paul O’Brien
Tactical Impulse, LLC
1803 West Park Row Drive, Suite A
Arlington, TX 76013
RE: The tariff classification of a flashlight and a traffic baton from China
Dear Mr. O’Brien:
In your letter dated May 29, 2013, you requested a tariff classification ruling. A sample of the flashlight was submitted with your letter and will be returned to you.
The LE-1 Series is a flashlight comprised of a Base Unit with several components that may be used together for a variety of handheld public safety lighting needs. The components include a Tactical Tail Switch, a Full Size Extender, and a Traffic Baton. The Base Unit (LE-1) is constructed of aluminum and contains electronics, a pushbutton switch, a single Light Emitting Diode (LED) lamp, a reflector and lens. The electronics consist of a logic controller, RAM components and digital signaling. Each switch creates 2 different digital signals that are interpreted by the controller to determine the light on/off state and operating mode. The Base Unit must have one of the three components attached to its tail end in order to operate its single LED lamp. The Tactical Tail Switch is an aluminum tail-cap with embedded 3-way switch, which transmits signals to the Base Unit’s electronics. The Full Size Extender is an aluminum tube that houses a Lithium-Ion battery, and uses its battery power in parallel with the battery housed in the Base Unit. The Traffic Baton has its own On/Off switch and utilizes power from the Base Unit battery to operate its internal array of red LEDs (no self-contained power). The Cradle Charger’s function is to recharge the lithium-ion batteries while housed in the Base Unit, and the batteries within the Full-Size Extender when applicable. The Cradle Charger accepts both AC and DC input currents.
You are requesting the classifications for four individual package configurations for retail sale as follows:
Package number 1 is comprised of: A Base Unit, a Tactical Tail Switch, a Traffic Baton and one
rechargeable lithium-ion battery.
Package number 2 is comprised of: A Traffic Baton.
Package number 3 is comprised of: A Base Unit, a Traffic Baton and one rechargeable battery.
Package number 4 is comprised of: A Base Unit, a Tactical Tail Switch, a Traffic Baton, a Full- Size Extender, a Cradle Charger and two lithium-ion batteries.
In your ruling request, you suggest classifying Packages number 1, 3 and 4 in one of the following tariff numbers: (1) in subheadings 8531.80.00, Harmonized Tariff Schedule of the United States (HTSUS), as Electric sound or visual signaling apparatus, (2) in subheading 8530.80.00, HTSUS, as electrical signaling, safety or traffic control equipment, or (3) in subheading 8513.10.40, HTSUS, as other than a flashlight.
Note 3 to Section XVI, HTSUS, provides that, unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. CBP has applied the definition of the term “flashlight” set forth in Sanyo Electric Inc. v. United States, 496 F. Supp. 1311, 1315, 84 Cust. Ct. 167 (1980), which determined that a flashlight is a small, battery-operated, portable electric light. Customs added to that definition by ruling that a flashlight is normally held in the hand by the housing, and that a flashlight’s primary function is to project a beam of light. See, e.g., HQ 967480, dated June 2, 2005; HQ 964495, dated February 12, 2001 and HQ 952559, dated March 3, 1993.
The proposed Packages configuration numbers 1, 3 and 4 are flashlights, which are designed to project a beam of light, they are battery-operated by lithium-ion rechargeable batteries and they are capable of being held in the hand by their housing. These flashlights meet the definition of flashlights by structure, functionality and design. It is the flashlight Base Unit in each of the Packages configuration that incorporates the other components and provides the essential character of the whole. Therefore, consideration of classification under subheading 8513.10.4000, HTSUS, is precluded.
The applicable subheading for the Packages configuration numbers 1, 3 and 4 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.
You also proposed classifying Package configuration number 2 in subheading 8530.80.00, HTSUS, as electrical signaling, safety or traffic control equipment.
We concur with your proposed classification of Package configuration number 2 in subheading 8530.80.0000, HTSUS, which provides for “Electrical signaling, safety, or traffic control equipment…: Other equipment”. The general rate of duty will be Free.
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 Hope Abada at (646) 733-3016.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division