CLA-2-85:RR:NC:2:227 D87336

Mr. Randy Tang
ATE Group
Air Commerce CHB
755 N. Nash Street
El Segundo, CA 92045

RE: The tariff classification of flashlights from China.

Dear Mr. Tang:

In your letter dated January 26, 1999, on behalf of Reel-Talk, Inc., you requested a tariff classification ruling.

The subject merchandise, based on the schematic, is a plastic battery-operated LED flashlight which measures approximately 21 cm in length. The torch light is stated to be activated in turning the head of the lamp. The bottom portion of the lamp possesses an opening for the insertion of a lanyard. The applicable subheading for the 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...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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division