CLA-2-85:OT:RR:NC:1:110
Ms. Marlise Y. Nott
InterDesign, Inc.
30725 Solon Industrial Parkway
Solon, OH 44139
RE: The tariff classification of a flashlight multi-purpose tool from China.
Dear Ms. Nott:
In your letter dated July 27, 2010, you requested a tariff classification ruling.
The merchandise under consideration is the Swiss+Tech® Transformer® Micro-Wrench 7-in-1 multi-purpose tool. A sample of the item was submitted with your ruling request and will be returned to you.
The Transformer® Micro-Wrench 7-in-1 is described as a pocket-sized, lightweight, key ring tool kit that provides a lifetime of convenience, comfort and readiness. This item is rectangular in shape measuring approximately 3 inches long by 1¾ inches wide by ½ inch thick. The housing of the Micro-Wrench 7-in-1 is made of plastic and consists of a dual LED (light emitting diode) double-bright flashlight, slide out stainless steel adjustable wrench with bottle opener and key ring holder, a slide out scissors and two LED work lights for the wrench and scissors. Incorporated into the housing are two slide switches for the flashlight and work light LEDs, and markings for a standard and metric ruler. Power is provided by four Lithium coin cell batteries.
In your letter you suggest classification under subheading 8204.12.0000, Harmonized Tariff Schedule of the United States (HTSUS), as an adjustable wrench. However, the Micro-Wrench 7-in-1 is a portable electric flashlight multi-tool that is designed with a housing that fits comfortably in the hand, from which built-in tools, including a wrench and scissors unfold. This item is considered a composite good made up of different components classified under different headings. This item has no essential character.
“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 Micro-Wrench 7-in-1 meets this definition by virtue of its design.
The applicable subheading for the Transformer® Micro-Wrench 7-in-1 will be 8513.10.2000, HTSUS, which provides for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos)…: Lamps: Flashlights.” The general 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 Thomas Campanelli at (646) 733-3016.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division