CLA-2-85:OT:RR:NC:N4:110
Mr. Joe Arnold
Northeastern Customs Brokerage Co., Inc.
175-01 Rockaway Blvd
Jamaica, NY 11434
RE: The tariff classification of a key chain flashlight from China
Dear Mr. Arnold:
In your letter received by this office on April 14, 2014, on behalf of your client Pelican Products Company, you requested a tariff classification ruling. A sample was submitted and will be returned to you.
The key chain flashlight is identified as the KT-Flash. The item is a battery operated flashlight comprised of a rectangular shaped plastic body measuring approximately 2 1/2 inches long by 1 inch wide by 1/4 inch deep. A metal ring measuring approximately 1 inch in diameter is attached to one end of the flashlight. The illumination is produced by a single Light Emitting Diode (LED) lamp located at the other end of the flashlight. The light is controlled by a push-button switch that is located on top of the flashlight. The light remains on as long as the button is depressed, and turns off when the button is released. The product is a novelty item that is marketed for restaurant, car dealerships and other businesses.
The applicable subheading for the KT-Flash, key chain flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for portable electric 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 Hope Abada at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division