CLA-2-85: RR: NC: 1:108 M84256
Mr. Jack Macken
Tompkins & Davidson, LLP
One Astor Plaza
1515 Broadway
New York, NY 10036-8901
RE: The tariff classification of retractable flashlight from China.
Dear Mr. Macken:
In your letter dated June 14, 2006 on behalf of Avon Products, you requested a tariff classification ruling.
The sample submitted, item # PP353923, is a small handheld collapsible battery operated portable flashlight. It is rectangular in shape and measures approximately 2 ½” x 3 x ¾’ in its folded state. It functions both as a flashlight and as a task light. The user can slide the on/off switch into the on position to activate the light for use as a flashlight. The user can also press another button that converts the light to a task light by extending the light from its collapsed position.
You have indicated a possible classification under HTS subheading 9405.40.80. This office disagrees with your position. HQ Rulings 964495 and 953262 provide guidance in this matter. Classification will be accordingly.
The applicable subheading for the portable flashlight will be 8513.10.20, 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 646-733-3104.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division