RE: the Tariff Classification of a Flashlight from China

N012488

June 18, 2007

CLA-2-85:RR:NC:1:110

CATEGORY: Classification

TARIFF NO.: 8513.10.2000

Mr. Peter D. Alberdi A.J. Arango, Inc. 1516 E. 8th Avenue Tampa, FL 33605

RE: The tariff classification of a flashlight from China.

Dear Mr. Alberdi:

In your letter dated May 11, 2007, you requested a tariff classification ruling on behalf of your client, Tuza & Associates. The submitted sample will be returned to you as requested.

The merchandise under consideration is the LED Torch. This item is a flashlight measuring approximately 4 inches long by 1¼ inches in diameter at its widest points. Shaped to fit comfortably in the hand, this flashlight features a metal housing fitted with a textured rubber-plastic sheath to provide for a positive grip during use. 14 light emitting diode (LED) bulbs are encased in a lens cap at one end of the flashlight, providing a 50-foot beam of light. The base of the flashlight sports an on-off push-button switch and an attached lanyard. The base and the lens cap both may be unscrewed from the housing in order to remove the battery holder, which requires 3 “AAA” batteries. Rubber O-rings are provided at both ends of the housing, creating a watertight seal.

Headquarters Ruling 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 LED Torch meets this definition by virtue of its design. In addition, your ruling request repeatedly refers to this item as an LED Torch; “torch” is a synonym for “flashlight.”

The LED Torch sample was also submitted with a carry case shaped to contain this flashlight. When imported with the LED Torch, this case falls under the 2

province of General Rule of Interpretation (GRI) 5(a), and is classified with the flashlight.

The applicable subheading for the LED Torch and case 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 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