Ms. Rosie Rankin
R. IGE & Co., Inc.
5745 Arbor Vitae Street, #107
Los Angeles, CA 90045
RE: The tariff classification of a flashlight, incorporating a visual-signaling feature, with adapters and magnetic holder from China.
Dear Ms. Rankin:
In your letter dated December 22, 2005, on behalf of Turbo Tek International, Inc., you requested a tariff classification ruling. Sample is being returned as requested.
The submitted sample is a battery-operated LED flashlight, measuring approximately 11 inches in length, that incorporates the following: three rows of LED light bulbs, a red LED indicator, a top hook for hanging, a push-button on/off light switch, and a built-in posterior aperture. This lamp is also imported in a retail-packed condition with an AC adapter and a cigarette lighter adapter (used when the battery charge is low and the battery requires to be recharged), as well as a circular-magnetic holder for insertion into the flashlight’s posterior aperture. When the switch is first depressed, one row of lights is activated; when depressed the second and the third time, two and three rows of lights are lit, respectively; and when depressed the fourth time, all three rows begin to blink/flash for signaling.
The applicable subheading for the flashlight, incorporating a visual-signaling feature, with adapters and magnetic holder 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 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 Michael Contino at 646-733-3014.
Robert B. Swierupski