Reconsideration of NY N030781; classification of a certain LED Task Light

HQ H052561 August 24, 2009 CLA-2 OT:RR:CTF:TCM H052561 CkG CATEGORY: Classification TARIFF NO: 8513.10.20 Matthew Milling All Points Customhouse Brokers, Inc. 101 South Jennings Suite 303 Fort Worth, TX 76104 RE: Reconsideration of NY N030781; classification of a certain LED Task Light Dear Mr. Milling, This is in response to your letter of November 18, 2008 to the National Commodity Specialist Division (NCSD), requesting the reconsideration of New York Ruling Letter (NY) N030781, issued on July 2, 2008. CBP ruled in this decision that an LED Task Light imported by Bayco Products, Inc. was a flashlight of subheading 8513.10.20, HTSUS. You suggest classification of the subject Task Light in subheading 8513.10.40, HTSUS, as an “other” portable electric lamp. Your letter was referred to this office by the NCSD for reply. A sample of the “Night Stick” (the commercial name of the task light of NY N030781) was included with the request. FACTS: The “Night Stick” consists of a cylindrical plastic housing covered with a textured rubber finish that provides for a solid grip. The housing measures approximately 9 inches long, 1.1 inches wide and .75 inches high. At the end of the housing is a recessed LED lamp and reflector under a clear lens which emits a focused beam of light. On one side of the housing 36 recessed LED bulbs are arranged in a 12 by 3 grid with a reflector under a clear lens. This “flood light” component emits a wide, diffuse beam of light, which enables the Night Stick to be used as an area light. The bottom half of the housing contains a push-button on/off switch and a battery compartment which holds 4 AAA batteries. ISSUE: Whether the instant article is a flashlight of subheading 8513.10.20, HTSUS, or an “other” portable electric lamp, of subheading 8513.10.40, HTSUS. LAW AND ANALYSIS: Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the remaining GRIs 2 through 6. GRI 6, HTSUS, requires that the GRI's be applied at the subheading level on the understanding that only subheadings at the same level are comparable. The GRI's apply in the same manner when comparing subheadings within a heading. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The HTSUS provisions under consideration are as follows: 8513: Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: 8513.10: Lamps: 8513.10.20: Flashlights 8513.10.40: Other * * * * * * * Note 3 to Section XVI, HTSUS, reads in pertinent part as follows: 3. Unless the context otherwise requires . . . other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. The ENs to Section XVI state, in pertinent part: (VI) MULTIFUNCTION MACHINES AND COMPOSITE MACHINES (Section Note 3) In general, multi-function machines are classified according to the principal function of the machine. Multi-function machines are, for example, machine-tools for working metal using interchangeable tools, which enable them to carry out different machining operations (e.g., milling, boring, lapping) Where it is not possible to determine the principal function, and where, as provided in Note 3 to the Section, the context does not otherwise require, it is necessary to apply General Interpretative Rule 3 (c)…. * * * * * * At GRI 1, there is no dispute that the instant merchandise is described by and is thus classifiable in heading 8513, HTSUS, as a portable electric lamp designed to function by its own source of energy. The issue arises at the 8 digit level. Therefore, we begin the analysis using GRI 6. The issue is whether, at GRI 6, the article is a flashlight or an “other” portable electric lamp. In a number of rulings CBP has applied the definition of the term “flashlight” set forth in Sanyo Electric Inc. v. United States, 496 F.Supp. 1311, 1315, 84 Cust. Ct. 167 (1980) that a flashlight is a small, battery-operated, portable electric light. CBP has also added to this definition that a flashlight is normally held in the hand by the housing, and that a flashlight’s primary function is to project a beam of light. See e.g., HQ 967480, dated June 2, 2005; HQ 964495, dated February 12, 2001; HQ 952559, dated March 3, 1993; HQ 951855, dated July 24, 1992; and HQ 084852, dated March 28, 1990. Since the device in question, in both its flashlight and flood light modes, projects a beam of light, is battery- operated and will be held in the hand by its housing, it meets the definition of a flashlight. That the device is, at least in part, a flashlight, is not in dispute. The issue is whether the Night Stick’s principal function is that of a flashlight pursuant to Note 3 to Section XVI. Note 3 to Section XVI, HTSUS and EN (VI) to Section XVI provide that machines which perform two or more complementary or alternative functions are to be classified according to the principal function of the machine. Here, because it can function both as a flashlight and as an area light, the instant article is a multi-function machine. You claim that the flashlight component does not impart the principal function of the machine. You further claim that the flood light may in fact be considered to contribute the principal function due to the greater cost of its components, in which case the resulting classification would be subheading 8513.10.40, HTSUS. We note that you provide no evidence of the relative cost of the various components. The fact that the device is primarily designed to be used as a flashlight is shown by the fact that it is immediately identifiable as such and clearly meets the definition of flashlight set forth in Sanyo and followed in CBP rulings. Many flashlights have multiple settings allowing for a focused beam of light as well as a more diffuse light covering a larger area. The availability of additional settings or features does not, by itself, alter the primary function of a flashlight, which remains that of projecting a beam of light. The flood light, while sufficient to mostly illuminate a small, dark room, is not distinguishable from the wide, diffuse beams other flashlights with multiple settings can produce. Indeed, the flood light is described on the plastic housing as a “broad-beam floodlight.” The flood light component thus does not cause the device to depart from the definition of a flashlight as noted above. Moreover, while the Night Stick is capable of standing on its base to provide a stationary source of illumination, it is clearly designed to be primarily carried in the hand. The base is small, no wider in circumference than the rest of the housing. When placed on a floor or other surface in this manner, the Night Stick is therefore unstable, and would be highly difficult to use on an uneven surface such as a carpet. Moreover, the Night Stick features a wrist lanyard for carrying the device in the hand. The Night Stick is thus principally designed for hand-held use and not as an stationary area light. The principal function of the article is therefore that of a hand-held, battery-powered source of portable light—i.e., a flashlight— regardless of which setting it is on, or the strength or range of the beam. Because the Night Stick is primarily used as a flashlight even in flood light mode, the cost of the flood light component relative to the remainder of the device does not affect the determination of principal function. CBP has consistently used the principal function analysis of Section XVI, Note 3 in classifying similar multifunction devices as flashlights of subheading 8513.10.20, HTSUS. See HQ W968113, dated April 20, 2006 (aff’d by HQ W968269, dated January 17, 2007); HQ 967480 (June 2, 2005); HQ 967450 (May 9, 2005); HQ 964495 (February 12, 2001); NY M86626 (October 11, 2006); NY K87841 (June 27, 2004); NY R00399 (June 2, 2004); NY I84814 (August 16, 2002); NY G87793 (March 15, 2001); and NY 804092 (December 13, 1994). HQ 967450, for example, classified a similar light in subheading 8513.10.20, HTSUS. The "Flash Flood™ Multi-Light" was a round shaped, portable, battery operated light. The front of the lamp contains three clear L.E.D. bulbs and two red L.E.D. bulbs. A switch at the base allowed the user to scroll through 4 lighting modes: focused white light, diffused white light, night vision red light and flashing red emergency beacon light. The light was capable of being tethered to a tree or stood upright if attached to a metal surface by its magnetic back. The Flash Flood™ Multi-Light clearly had a wider range of settings and hands-free uses than the instant article, yet it was still a small, battery operated portable electric light normally held in the hand by the housing—i.e., a flashlight. The additional features were not found to alter the primary use of the device. Likewise, HQ 967480 found that a metal stand and textile cord were secondary attributes of the Hornet Flashlantern at issue. Since the device in question was battery-operated, projected a beam of light, and was held in the hand by its housing, it was a flashlight, and could not simultaneously be considered something “other than a flashlight.” In Sanyo Electric, the Customs Court considered a portable light 3.5 inches long, 2.5 inches wide, and 1.5 inches deep, with a plug in the back and an on/off side switch. In case of a power outage, the light would automatically turn on (if plugged in). The importer characterized the light as a power failure warning light as well as a stationary light source after a power failure. The Court concluded that the power failure light did not merely provide an auxiliary or incidental function to the flashlight; rather, the power failure warning function was deemed to be the primary function or purpose. The power failure light was therefore deemed to be “more than”  a simple flashlight. You also cite to HQ W968278, dated March 30, 2007 (revoking HQ 967976, dated April 20, 2006), in support of classification in subheading 8513.10.40, HTSUS. The Companion™ Lantern of HQ W968278 and HQ 967976 was approximately 6 ¼ inches high when closed, approximately 6 ¾ inches in circumference and 2 ½ inches in length. It was shaped to resemble a miniature version of a traditional table-top camping lantern. The size and shape of the housing were such that the lantern was difficult to hold comfortably in the hand. In contrast, the large circumference of the base made it highly suitable for placing on a stationary surface. The Companion™ Lantern was thus found to function principally as an area light and was classified under subheading 8513.10.40, HTSUS. The instant article is distinguishable from the power failure light at issue in Sanyo and the Companion™ Lantern of HQ W968278. Unlike the power failure light or other lights classified in 8513.10.40, the instant light is designed for use in the hand. Moreover, the device has no unique or distinguishing features that would indicate a purpose different from that of any other flashlight—i.e., to provide a hand-held, battery-powered source of illumination. The instant article projects a beam of light, is battery-operated and will be held in the hand by its housing. Its principal function is therefore that of a flashlight and it is provided for eo nomine in subheading 8513.10.20. Alternatively, you argue that if the principal function cannot be determined then, using GRI 3(c), the merchandise should be classified in the later descriptive subheading, in this case, 8513.10.40, HTSUS. First, GRI 3 can only be used when goods are, prima facie, classifiable under two or more subheadings. That is not the case here, as discussed above. The merchandise is classifiable at GRI 6 in the eo nomine provision for flashlights in subheading 8513.10.20, HTSUS. Therefore, GRI 3 is not reached. HOLDING: By application of GRIs 1 and 6 and Section XVI Note 3, the subject “Night Stick” is classified in 8513 HTSUS and specifically in subheading 8513.10.20, HTSUS as "[p]ortable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: [l]amps: [f]lashlights." The 2009 column one general rate of duty is 12.5% ad valorem.  Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov/tata/hts. EFFECT ON OTHER RULINGS: NY N030781, dated July 2, 2008, is hereby affirmed. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division