Base
8119471995-07-18New YorkClassification

The tariff classification of a flashlight with key ring from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of a flashlight with key ring from China.

Ruling Text

NY 811947 July 18, 1995 CLA-2-85:S:N:N3:227 811947 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Louis Slocum Machina 21 South Park San Francisco, CA 94107 RE: The tariff classification of a flashlight with key ring from China. Dear Mr. Slocum: In your letter dated June 16, 1995, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a small plastic, tubular-like flashlight with a metal key ring affixed to its back portion. It is stated that the light source is a red light emitting diode (LED) powered by two alkaline button power cells included in the housing. It is noted that the light is activated by rotating the key ring. You state that this item could be classified under subheading 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy. It is noted that the lighting mechanism of the article (that imparts the essential character) meets the definition of a flashlight which has been defined as a small battery-operated portable electric light, normally held in the hand by the housing itself, whose primary function is to project a beam of light. Since this article is considered to be a flashlight for tariff purposes, consideration of classification under subheading 8513.10.4000, HTS, is precluded. The applicable subheading for the flashlight with key ring will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy, flashlights. The rate of duty will be 22.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport