CLA-2-85:OT:RR:NC:N1:110
Ms. Julie Bakhshpour
Gene Y. Pai dba Aloha Customs Services
9215 Hall Road
Downey, CA 90241
RE: The tariff classification of a finger light, a flexible neck light and a flashlight from China
Dear Ms. Bakhshpour:
In your letter dated November 18, 2013, on behalf of your client Sona Enterprises, you requested a tariff classification ruling. Your samples will be returned to you.
The three samples submitted are identified as Item Number FL3421W “Finger Light”, Item Number FL3166DB “Flexible Neck Flashlight” and Item Number FL30716UV “8 UV Non-Rolling Flashlight”.
Item Number FL3421W is a battery powered Finger Light that measures approximately 1.5 inches long. The light is constructed of blue plastic housing, which contains 1 LED lamp (bulb). An adjustable self-locking strap is attached to the housing of the light and may be used for slipping it over a single finger. The Finger Light uses 3AG10 type batteries that are included.
Item Number FL30716UV is a battery-operated flashlight. The flashlight is comprised of an aluminum metal housing that measures 4 inches long. The housing contains 8 UV (Ultraviolet) bulbs at one end and a nylon wrist strap that is attached at the other end. It is stated that the UV flashlight will be used to check counterfeit currency, pet urine trails, radiator and transmission fluid leaks, etc. The flashlight with a fitted nylon pouch and 3 AAA batteries are packaged together in a blister pack ready for retail sale.
Item Number FL3166DB, Flexible Neck Flashlight is battery-operated portable flexible clip-on LED light. The item is comprised of a metal housing measuring 9 ¼ inches long. A 5 inch flexible neck that contains 1 LED lamp (bulb) is attached to the housing in one end. The light has an integrated pocket clip which allows it to be clipped onto articles. The Flexible Neck Flashlight is a hands free portable flexible clip-on light functioning by its own source of energy such as dry cell batteries designed not to be normally held in the hand by the housing itself but rather to be clipped onto a belt, pocket, book, etc. The Flexible Neck Flashlight and a 1 AAA battery are packaged in a blister pack ready for retail sale.
Flashlights have been defined as small, battery operated, portable electric lights normally held in the hand by the housing. Sanyo Electric Inc. v. United States, 496 F.Supp. 1311, aff’d., 642 F.2d 435 (1981). The primary function of a flashlight is to project a beam of light. Here the principal function of the Finger Light and the 8 UV Non-Rolling Flashlight is as flashlights. The articles meet the definition of a flashlight as established in Sanyo Electric, supra, and will be used as such.
The applicable subheading for Item Number FL3421W “Finger Light” and Item Number FL30716UV “8 UV Non-Rolling Flashlight” will be 8513.10.2000, Harmonized Tariff Schedule of the United States (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.
The applicable subheading for Item Number FL3166DB, Flexible Neck Flashlight will be 8513.10.4000, HTSUS, which provides for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos)…: Lamps: Other.” The general rate of duty will be 3.5 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 Hope Abada at (646) 733-3016.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division