CLA-2-85:OT:RR:NC:N 4 410
Ted Conlon
Fourstar Group USA, Inc.
189 Main Street Suite 31, 3rd Floor ,Fourstar Group Milford, MA 01757
RE: The tariff classification of flash lights from China
Dear Mr. Conlon:
In your letter dated July 21, 2023, you requested a tariff classification ruling.
The merchandise under consideration is identified as Novelty Battery Operated Lights, Item 11034165.
The submitted information shows that Item 11034165 encompasses a series of models, which is similar in construction but different in color and the shape of the light head. The Novelty Battery Operated Lights each consist of a plastic body and a light head. The light head, depending on the model, is in the shape of design of a cartoon-character style unicorn, panda, llama, dinosaur, etc. The light head contains LED light source with a translucent lens (dome) at the top to project light forward. There is a 1.68 inch diameter disk with cutouts of fun related shapes/designs (such as dinosaurs, stars, shark, astronaut, etc.) unique to the character design of the item, installed under the lens. As the disk rotates, the light shines through the rotating cutouts to project the shapes/designs.
The products measure approximately 6 inches long and 2.87 inches in diameter at its widest point, and use 2 AAA batteries (not included). The flash light body is designed for being comfortably held in hand in use with an on/off switch.
Ruling HQ 952559 defined flashlights as “small battery operated portable electric lights normally held in the hand by the housing itself, the primary function of which is to project a beam of light.” The Battery Operated Lights meet this definition by virtue of its design.
The applicable subheading for the Novelty Battery Operated Lights, Item 11034165, will be 8513.10.2000, Harmonized Tariff Schedule of the United States (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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division