CLA-2-85:RR:NC:2:227 I84814
Mr. Joel G. McClure
Restoration Hardware
2391 West Winton Avenue
Hayward, CA 94545
RE: The tariff classification of a flashlight with area light from China.
Dear Mr. McClure:
In your letter dated July 29, 2002, you requested a tariff classification ruling.
The sample submitted, referred to as the “Aluminum LED Stretch Light” (style number 2515-0175), is a battery-operated cylindrical-shaped combination flashlight and area light that measures approximately 4 ¼ inches in height when not extended and 5 inches in height when extended. It features a black plastic top that when turned projects a beam of light and when raised activates a small area light in noting this dual lighting function shares a common power source and light bulb. This article also possesses a bright aluminum body and a black plastic bottom onto which a textile carrying/hanging strap is attached. Although this composite article incorporates two lighting functions, it is primarily designed for use as a flashlight.
The applicable subheading for this flashlight with area light will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy…lamps: flashlights. The rate of duty will be 12.5 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