Ms. Susan Knight
1837 South 4130 West
Salt Lake City, UT 84104
RE: The tariff classification of a flashlight from China.
Dear Ms. Knight:
In your letter dated July 11, 2000, on behalf of Dynatec International, you requested a tariff classification ruling.
The subject merchandise is a plastic portable credit card-shaped flashlight that, when depressed about its midsection, emits a small beam of light for ease of utilization in such areas as keyholes and the interior of purses and pouches.
You claim that this item is not a flashlight and is properly classified under subheading 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy. However, the subject lamp does meet the definition of a flashlight which has been defined as a small battery-operated portable electric light, normally held in the hand by the housing itself, whose primary function is to project a beam of light. Since this lamp meets the above criteria of a flashlight based on its design and use, consideration of classification under subheading 8513.10.4000, HTS, is precluded.
The applicable subheading for this flashlight 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 212-637-7073.
Robert B. Swierupski