Ms. Patricia Connelly
Hachi International, Inc.
444 Park Avenue South, 7th Floor
New York, NY 10016
RE: The tariff classification of a flashlight from China.
Dear Ms. Connelly:
In your letter dated September 15, 2000, you requested a tariff classification ruling.
The sample submitted, referred to as the children’s “Street Light Torch,” is a cylindrical-shaped plastic flashlight, measuring about 5 inches long, that forms the significant exterior portion of a plastic “Sesame Street” lamppost measuring about 9 inches in length. The lamppost, which is designed to be affixed to a wall via self-adhesive tapes, features two small prongs that are inserted into the flashlight’s opening for breaking the electrical contact and battery, while securing the flashlight. It is noted that when the flashlight is removed from this holder, the lighting mechanism is activated.
You claim that this article, being marketed and sold as a child’s toy, is designed to be a “toy” in noting that it will not emit enough light for proper illumination. However, since the subject merchandise is primarily designed to operate as a functional flashlight, consideration as a child’s toy for amusement purposes 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