CLA-2-85:OT:RR:NC:1:110
Mr. Brad G. Letson
Link + Corporation
10-4380 Wellington Road South
London, Ontario N6E 2Z6
Canada
RE: The tariff classification of flashlights and a portable electric light from China.
Dear Mr. Letson:
In your letter dated October 1, 2009 you requested a tariff classification ruling on behalf of your client, Dats Sports Inc., dba I-Torch.
The items under consideration are the I-Torch, the I-Torch Plus, the I-Torch Video, the I-Torch Tek, and the I-Buddy. All five items are portable electric lights designed for use underwater.
The I-Torch is made of plastic in the traditional shape of a flashlight, and measures approximately 5 inches long by 1 ½ inches in diameter. It is designed to fit comfortably in the hand with a textured surface for a positive grip. At one end is the light head which contains a single LED (light emitting diode) bulb under a lens. Twisting the front bezel turns the light on and off. The I-Torch is powered by four “AAA” batteries.
The I-Torch Plus is also made of plastic in the traditional shape of a flashlight, and measures approximately 6 inches long by 1 ½ inches in diameter. It is also designed to fit comfortably in the hand, with a textured surface for a positive grip, and is powered by 6 “AAA” batteries. At one end is the light head which contains one LED bulb under a lens. Twisting the front bezel cycles the light through ¼ power, ½ power, full power, an emergency strobe light, S.O.S, and off.
The I-Torch Video is made of aluminum in the traditional shape of a flashlight, and measures approximately 5 1/3 inches long by 2 1/5 inches in diameter at its widest points. It is designed to fit comfortably in the hand and has a textured surface for a positive grip. At one end is the light head which contains three LED bulbs under a clear lens. At the other end of the flashlight is a push-button switch that cycles the light between ¼ power, ½ power, an emergency strobe light, S.O.S., and off. It is powered by 4 “AA” batteries.
The I-Torch Tek measures approximately 6 inches long by 1 ½ inches in diameter, and is made of plastic in the traditional shape of a flashlight. It is designed to fit comfortably in the hand, and has a textured surface and rubber bumpers around the top and bottom of the light for a positive grip. At one end is the light head which contains one LED bulb under a lens. Twisting the front bezel cycles the light through ¼ power, ½ power, an emergency strobe light, S.O.S., and off. The Tek is powered by 6 “AAA” batteries.
The I-Buddy is made of plastic and measures approximately 1 4/5 inches long by 4/5 of an inch in diameter. It consists of an LED bulb encased in an opaque plastic cylinder with a translucent dome-shaped lens. A lanyard attached to the light allows it to be worn or carried by the user while scuba diving. The I-Buddy emits a static light in one of four colors, and is used to locate and identify team members during night dives. It is turned on and off by twisting the front bezel, and is powered by 3 CR1220 batteries.
In your ruling request you suggest classification of the I-Torch, the I-Torch Plus, the I-Torch Video, and the I-Torch Tek under subheading 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), as portable electric lamps other than flashlights. However, “Flashlights” have been defined in previous Customs Rulings as small battery-operated portable electric lights normally held in the hand by the housing itself, whose primary function is to project a beam of light (HQ 084852). The I-Torch, the I-Torch Plus, the I-Torch Video, and the I-Torch Tek all meet this definition by virtue of their design.
The applicable subheading for the I-Torch, the I-Torch Plus, the I-Torch Video, and the I-Torch Tek will be 8513.10.2000, HTSUS, which provides for “Portable electric lamps designed to function by their own source of electricity (for example, dry batteries, storage batteries, magnetos)…: Lamps: Flashlights.” The general rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the I-Buddy will be 8513.10.4000, HTSUS, which provides for “Portable electric lamps designed to function by their own source of electricity (for example, dry batteries, storage batteries, magnetos)…: Lamps: Other.” The general rate of duty will be 3.5 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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division