Re: Application for Further Review of Protest No. 3002-23-104430; Classification of certain LED Multi-function Task Lights

HQ H338631 August 24, 2026 OT:RR:CTF:EMAIN H338631 JER CATEGORY: Classification TARIFF NO.: 8513.10.40 Center Director Consumer Products and Mass Merchandising Center of Excellence and Expertise U.S. Customs and Border Protection 157 Tradeport Drive, Suite B Atlanta, GA 30354 Re: Application for Further Review of Protest No. 3002-23-104430; Classification of certain LED Multi-function Task Lights Dear Center Director: The following is our decision on the Application for Further Review (“AFR”) of Protest No. 3002-23-104430, which was filed on November 17, 2023, on behalf of The Home Depot, Inc. (“Protestant”). The Protest pertains to U.S. Customs and Border Protection’s (“CBP”) classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of a certain of LED Multi-function Task Light (“Task Light”). FACTS: The article under consideration is the 150 Lumens LED Pocket Work Light, SKU 1007696172. The product was described as featuring a work light and a flashlight. The product measures 3.74” H x 2.32” W x 1.42” D, with its small size allowing the device to be held in the hand. The product also features multiple mounting options, including its magnetic base and a retractable, 360° swivel hook. The product has 5 LED lights that project from the side and the end of the device housing. A single push button switch is used to activate both beams of light and the device runs on 3 AAA batteries. Images of the device under consideration are provided below. The subject Task Lights were entered from July 22, 2022, to December 12, 2022. The Task Lights were liquidated from June 16, 2023, to November 3, 2023, under subheading 8513.10.20, HTSUS, which provides for “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: Lamps: Flashlights.” On November 17, 2023, Protestant filed the instant Protest and AFR. Protestant contends the Task Lights are properly classified in subheading 8513.10.40, HTSUS, which provides for “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: Lamps: Other.” Protestant argues the Task Lights do not meet the definition of “flashlight” articulated in CBP Headquarters Ruling Letter (“HQ”) W968278 and Sanyo Electric Inc. v. United States, 84 Cust. Ct. 167 (1981) because they are “primarily designed for hands-free use . . . and casts light in a wide area at a right angle to the product’s housing.” ISSUE: Whether the subject Task Lights should be classified in subheading 8513.10.20, HTSUS, or subheading 8513.10.40, HTSUS. LAW AND ANALYSIS: A decision on classification and the rate and amount of duties chargeable is a protestable matter under 19 U.S.C. §1514(a)(2). The subject Protest was timely filed on November 17, 2023, within 180 days of each entries’ liquidation, pursuant to 19 U.S.C. § 1514(c)(3). Further Review of Protest No. 3002-23-104430 is properly accorded pursuant to 19 CFR § 174.24(a), as the decision against which the protest was filed is alleged to be inconsistent with a CBP ruling or decision with respect to the same or substantially similar merchandise. In support for granting 1 AFR under 19 CFR § 174.24(a), protestant cites to New York Ruling Letter (“NY”) F81663 , 1 The subject merchandise is described in NY F81663 as follows: 2 dated January 26, 2000, where CBP classified a “portable lamp” under subheading 8513.10.40, HTSUS, because it was “primarily utilized for hands-free work rather than being carried in the hand.” Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. GRI 3, in relevant part, provides: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows . . . (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Lastly, GRI 6 states: “For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable.” The HTSUS headings and subheadings 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. . . The sample submitted, known as the Twist Light, is a portable battery-operated plastic lamp that measures approximately 13 ¼ inches in overall length. It possesses an oval-shaped housing, measuring nearly 3 ¼ inches long, onto which is affixed a flexible tube-like neck. The neck, which measures about 8 ¼ inches in length, is designed for bending and twisting purposes. Further, it is stated that the cylindrical-like lamp head, which is attached to the top portion of the neck, can be turned to function either as a spotlight or floodlight. It is noted that the housing possesses the following features: a clip-on device for attachment to book or pocket; an on/off light switch; and a swing-out storage door for containing a red lens or magnet that can be placed over the light. 3 Note 3 to Section XVI, HTSUS, provides: Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and 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 Explanatory Notes (ENs) 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). EN 85.13 states, in pertinent part, that: The term “portable lamps” refers only to those lamps (i.e., both the lamp and its electricity supply) which are designed for use when carried in the hand or on the person, or are designed to be attached to a portable article or object. They usually have a handle or a fastening device and may be recognised by their particular shapes and their light weight. The term therefore excludes lighting equipment for motor vehicles or cycles (heading 85.12), and lamps which are connected to a fixed installation (heading 94.05). The lamps of this heading include : (1) Pocket lamps. Some (“dynamo lamps”) are operated by a magneto, hand driven by means of a spring-loaded lever. (2) Other hand lamps (including those with an adjustable beam). Hand lamps are often fitted with a simple device for hanging them temporarily on a wall, etc., while others are designed so that they can be placed on the ground. (3) Lamps, torches or flashlights in the shape of pens, often fitted with a clip for securing the lamp to the user’s pocket when not in use. (4) Morse signalling lamps. (5) Miners’ safety lamps; the lighting device is usually designed for fitting to the miners’ helmet, while the source of electricity (accumulator) is usually hooked on to the belt. (6) Examination lamps for general use, fixed to a headband (which usually consists of a curved strip of metal). Such lamps are classified here only if they have their own source of current (dry battery in user’s pocket, for example). The lamps of this heading are used by doctors, watchmakers, jewellers, etc. Specialised medical inspection lamps (e.g., for throat or ear inspection) are excluded (heading 90.18). (7) Fancy torches in the shape of pistols, lipsticks, etc. Composite articles composed of a lamp or torch and a pen, screwdriver, key ring, etc., remain classified here only if the principal function of the whole is the provision of light. (8) Reading lamps fitted with a clip or the like for attachment to a book or magazine. There is no dispute that the subject Task Lights are classifiable in heading 8513, HTSUS, specifically under subheading 8513.10, HTSUS. The threshold issue arises at the 8-digit level, 4 pursuant to GRI 6. At the eight-digit level, subheading 8513.10.20, HTSUS, provides for, “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: Lamps: Flashlights.” Subheading 8513.10.40, HTSUS, covers “other” portable electric lamps designed to function by their own source of energy. While the term “flashlights” is not defined in the HTSUS or the Explanatory Notes, the U.S. Court of International Trade (“CIT”) defined the term as “a small, battery-operated, portable electric light.” Sanyo Electric, 84 Cust. Ct. at 173. CBP added to the CIT’s definition by ruling 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 964495, dated February 12, 2001; HQ 952559, dated March 3, 1993; HQ 951855, dated July 24, 1992; and HQ 084852, dated March 28, 1990. The Task Lights meet the definition of a “flashlight” because they are small, battery-powered, portable electric lights that can be held in the hand by the housing and project a beam of light. Although the Task Lights satisfy the definition of a “flashlight,” their hooks and magnets allow for handsfree use, giving them the characteristics of a “work light.” CBP has previously classified work lights under subheading 8513.10.40, HTSUS. In HQ H081686 dated August 15, 2012. for example, CBP determined that a device described as the Nightstick Task Light (hereinafter, Nightstick) was classified under subheading 8513.10.40, HTSUS. The Nightstick was a hand-held battery-operated multifunction area light/flashlight. It functioned as a floodlight, a flashlight, a task-light, and featured LED bulbs on two separate points of the device, 2 with the floodlight featuring a reflector under a clear lens to increase brightness. In HQ H081686, CBP noted that the lumens produced by the Nightstick’s floodlight function exceeded the lumens produced by the flashlight function and therefore the floodlight function produced a wider beam of light than the flashlight mode. CBP further noted that the Nightstick had an attached stand for hands free use as well as a hanging magnetic hook to allow the user to hang the Nightstick while performing various tasks. Because of these additional capabilities, CBP determined that the Nightstick performed functions beyond that of a flashlight. See also, NY 3 N254361 dated July 11, 2014 (classifying “LED Lights” that possessed similar structural 2 Reflectors underneath a clear lens assist in directing, projecting and expanding the light toward the area where the light is needed creating a clearly defined beam (for example automotive headlights are encased in reflectors). See Lens vs Reflector, E G , https://karizmaluce.com/optics-lighting-fixtures-lens-vs-reflector/. XPERT UIDE 3 The subject merchandise is described in NY N254361 as follows: The merchandise under consideration is identified as the 27 LED Worklight, Item Number FL27012, FL27014C, FL27048 and FL27048C. Based on the samples and the information provided, the four items are identical in construction except for their color and other cosmetic configuration variations. Each Worklight consists of an oval-shaped plastic housing measuring approximately 2.5 inches deep by 1.75 inch high by 3.75 inches wide, at its widest points. The front housing contains a clear oval/rectangle-shaped lens measuring approximately 2.5 inch long by 1.5 wide. The items are equipped with 24 LED lamps and an On/Off button switch. One end of the housing has an oval lens containing 3 LED lamps for projecting a forward beam of light. The four items have a hook and a built-in magnet (for mounting on a metal surface) in the back of the housing. In addition to the hook and magnet, Item Number FL27048C and FL27048 feature a U-shaped stand. The adjustable fold- 5 4 characteristics to the subject Task Lights under subheading 8513.10.40, HTSUS); NY N239420 dated April 1, 2013, (classifying an “LED Work Light” with design features that allow it to be hung or magnetically attached to a surface for handsfree use, similar to the subject Task Lights, under subheading 8513.10.40, HTSUS). In the instant case, the product features multiple mounting options, including its magnetic base and a retractable, 360° swivel hook from which the lighting device can be mounted or hang freely during work related activities. During the work-light mode, the product has 5 LED lights that project from the side and the top end of the device housing which create illumination to for both broad and narrow spaces. The aforementioned capabilities support a finding that the work- light function imparts the article’s principal function. On the other hand, the Task Light can be used as a flashlight. It is battery-operated, portable and can be held in the hand during operation. Because of the shape of its housing, the flashlight mode can utilize both LED lamps during operation providing portable flexibility and increased lighting options. The 150 lumens produced by the Task Light evidence the strength of the light. See HQ W968278, dated March 30, 2007 (Where CBP noted that the strength of the light bulb is another physical characteristic indicative of principal function). The strength of the lighting in both the work-light mode and the flashlight mode suggests that each mode merits equal consideration. Hence, the flashlight mode is not subordinate to the work-light function. As such, the Task Light is a composite good and must be classified pursuant to Note 3 to Section XVI, HTSUS. Note 3 to Section XVI, HTSUS and EN (VI) to Section XVI provide that machines that perform two or more complementary or alternative functions are to be classified according to the principal function of the machine. CBP has consistently used the principal function analysis of Section XVI, Note 3 in classifying similar multi-function devices as flashlights under subheading 8513.10.20, HTSUS. See HQ W968113, dated April 20, 2006 (aff’d by HQ W968269, dated January 17, 2007; HQ 967480 dated June 2, 2005; and HQ 967450, dated May 9, 2005. Here, neither the Task Lights’ flashlight function nor its work light function predominates, however, making it impossible to determine the articles’ principal function. The ENs to Section XVI, Note 3 states that: “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).” As such, GRI 3(c) will be applied and the Task Light will be classified in subheading 8513.10.40, HTSUS, as it is the subheading last in numerical order. away hook and stand are secured in the housing and enable the items to stand on a flat surface or to be hung. The work lights are powered by 3 AA batteries, which are located inside the housing. 4 The subject merchandise is described in NY N239420 as follows: The item under consideration is identified as the “LED Work Light”, Model Number 902. The work light is described as a portable hand held light that is powered by three AAA batteries. The work light is comprised of an aluminum housing with 16 Light Emitting Diodes (LEDs). The LEDs are housed under a clear lens at the top portion of the shaft. The housing features a hand grip that is located below the LED light. The base of the work light has a built-in magnet, which allows for the light to be stuck on a vehicle or any other magnetic surface. A metal hook is attached to the top of the work light allowing it to be hung from the wall, ceiling, etc. Below the hook is a gripped hex nut, which allows the light to be placed on any surface. 6 HOLDING: By application of GRIs 1, 3(c), and 6, the LED Multi-function Task Light is classified under heading 8513, specifically subheading 8513.10.40, HTSUS, which provides for, “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: Lamps: Other.” The general column one rate of duty for merchandise classified under this subheading is 3.5%. This ruling does not address the applicability of any additional duties that may apply to the goods discussed herein. Likewise, 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 www.usitc.gov. You are instructed to GRANT the Protest. You are instructed to notify the Protestant of this decision no later than 60 days from the date of this decision. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to this notification. Sixty days from the date of the decision, the Office of Trade, Regulations and Rulings will make the decision available to CBP personnel and the public on the Customs Rulings Online Search System (CROSS) at https://rulings.cbp.gov/, or other methods of public distribution. Sincerely, for Yuliya A. Gulis, Director Commercial and Trade Facilitation Division 7