CLA-2-85:OT:RR:NC:N4:110
Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
Seventy-five Broad Street
New York, NY 10004
RE: The tariff classification of flashlights from China
Dear Ms. Cumins:
In your letter dated June 30, 2014, on behalf of your client Melissa & Doug, LLC, you requested a tariff classification ruling. Samples were submitted and will be returned to you as requested.
The subject products are identified as the Bibi Bee Flashlight, Item number 6113, the Ladybird Flashlight, Item number 6114, the Blaze Firefly flashlight, Item number 6120, and the Blossom Bright Flashlight, Item number 6119. These products are battery operated, hand held novelty flashlights.
The Bibi Bee Flashlight is shaped as a plump bumble bee with a body featuring bright yellow and black stripes, and large bright green eyes. The Ladybird Flashlight is identical to the Bibi Bee in construction. It has a round body simulating a ladybug and features a red colored body with yellow dots. The Bibi Bee and the Ladybird flashlights measure approximately 6.5 inches tall by 3.5 inches in diameter at their widest point. Both feature an L-shaped handle that is extended from the upper body and equipped with a push button switch. The Blaze Firefly Flashlight is cylindrical in shape with wings that simulate a firefly, with bright blue and yellow markings on the body. The Blossom Bright flashlight is similar to the Blaze Firefly flashlight in construction and features a long thin shape that depicts a flower in shades of pink. The Blaze Firefly and the Blossom Bright flashlights measures approximately 7 inches long and 1.5 inch in diameter at their widest point and have an on/off switch on the body. All the flashlights have a light head that consists of an LED bulb, a reflector and a clear lens for projecting a forward beam of light.
You referred to these products as toys and proposed classification under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys .“ However, these products are not considered to be toys for tariff classification purposes. These are novelty flashlights. They are not principally designed to amuse; they produce light for either a decorative or a functional purpose, which goes beyond the scope of amusement. While these products do not emit the amount of light that a typical flashlight emits, they emit enough light to function as a source of illumination. They are fully functional flashlights and meet this definition by virtue of their design and function and will be classified as such.
The applicable subheading for the Bibi Bee Flashlight, Item number 6113, the Ladybird Flashlight, Item number 6114, the Blaze Firefly flashlight, Item number 6120, and the Blossom Bright Flashlight, Item number 6119 will be 8513.10.2000, 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
Director
National Commodity Specialist Division