RE: Application for Further Review of Protest No. 1703-13-100437; Classification; Multifunction Flashlight Device

HQ H344937 August 24, 2026 OT:RR:CTF:EMAIN H344937 JER CATEGORY: Classification TARIFF NO.: 8513.10.20 Center Director Center of Excellence and Expertise – Electronics U.S. Customs and Border Protection 1 World Trade Center, Suite 741 Long Beach, CA 90831 RE: Application for Further Review of Protest No. 1703-13-100437; Classification; Multifunction Flashlight Device Dear Center Director: This is our decision regarding an Application for Further Review (“AFR”) of Protest No. 1703-13-100437 filed on behalf of Costco Wholesale Corporation (“Protestant”). The AFR concerns the classification of a multifunction flashlight device under the Harmonized Tariff Schedule of the United States (“HTSUS”). The AFR was forwarded to this office for consideration. FACTS: The subject merchandise is a 2-pack multifunction battery-powered light and a charging base featuring a 3-prong plug, identified as the Eco-I-Lite 4-Function 10 LED Light. The multifunction lighting device measures approximately 5.75 inches high by 2 inches in diameter at its widest point. A rechargeable lithium-ion battery is housed inside the plastic housing. The battery is charged when placed in the charging base and plugged into an electrical outlet. The light contains 10 LED lamps on one end that project a straight beam of light (floodlight), and a panel of 6 LED lamps on the side. Below the 6 LED lamps is a power button, an ambient light sensor and an on-off switch with auto-low and auto-high settings. According to the online retail description, the Eco-I-Lite 4-Function LED Light has four different functions, a power failure light, flashlight, nightlight and a work-light 1 function. It features built in power failure and induction technology. The power failure light and flashlight use 10 bright LED lamps which produce 60 lumens of light with a 40 meter distance and are incased underneath a clear reflector lens. The nightlight and the work-light functions use the 6 LEDs located on the front side of the product. The Eco-I-Lite 2 4-Function LED Light is designed for indoor use only. The subject merchandise was entered between July 29, 2012, and September 10, 2012, and was liquidated on June 14, 2013, and July 26, 2013, respectively. The multifunction lighting devices were liquidated under heading 8513, specifically 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: Flashlights.” The protest was timely filed on December 12, 2013, within 180 days of liquidation. Protestant filed the instant Protest arguing that the multifunction lighting device/flashlight is properly classified under 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: Other.” We note that the current AFR is a resubmission of protestant’s initial AFR of Protest No. 1703-13-100437. On April 20, 2016, in case number HQ H253905, this office issued a Will- Not-Rule letter due to the then pending litigation before the Court of International Trade (C.I.T.) concerning the classification of similar merchandise. The matter before the C.I.T. has since been resolved and its outcome has no bearing on the merits of the case before us. ISSUE: Whether the multifunction flashlight device is properly classified under 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 within 180 days of liquidation of the entry, pursuant to 19 U.S.C. § 1514(c)(3). Further Review of Protest No. 1703-13-100437 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 U.S. Customs and Border Protection (CBP) ruling or decision with respect to the same or substantially similar merchandise. As justification for further review pursuant to 19 CFR 174.24(a). 1 Capstone Eco-I-Lite, Amazon.com. https://www.amazon.ie/Capstone-Lighting-Eco-I-Lite-Pack- Rechargeable/dp/B076B11DMK; Capstone Eco-I-Lite, Walmart.com https://www.walmart.com/ip/Capstone-Eco-I- Lite-Rechargeable-Emergency-Lighting-with-4-Functions-2-Pack/283800813. 2 Id. 2 Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods is determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event 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 6 provides that 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 GRIs 1 through 5, on the understanding that only subheadings at the same level are comparable. 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 as follows: 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 ENs to Section XVI state, in pertinent part: (VI) MULTI-FUNCTION 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)…. 3 There is no dispute that the subject device is described by the terms of heading 8513, HTSUS and is thus classifiable therein. The issue arises at the 8-digit level. Therefore, we begin our analysis using GRI 6. At the six-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. Flashlights have been defined as small, battery operated, portable electric lights normally held in the hand by the housing. Sanyo Electric Inc. v. United States, 496 F. Supp. 1311, aff’d., 642 F.2d 435 (1981). The primary function of a flashlight is to project a beam of light. Protestant argues that pursuant to Section XVI, Note 3, the principal function of the Eco-Lite is not solely that of a flashlight, and therefore concludes that the merchandise should be classified in subheading 8513.10.40, HTSUS, as a portable electric lamp that is other than a flashlight. In support of its position, protestant cites to Headquarters Ruling Letter (“HQ”) H081686, dated August 15, 2012, wherein CBP determined that a device described as the Nightstick Task Light (hereinafter, Nightstick) was classified under subheading 8513.10.40, HTSUS. Protestant further argues that the additional functions of the Eco-Lite are similar to the Nightstick at issue in HQ H081686 because the subject device, protestant contend, has a work-light mode, a night mode and a power failure mode. The Nightstick was a hand-held battery-operated multifunction area light/flashlight. It functioned as a floodlight, a flashlight, and a task-light. It featured LED bulbs on two separate points of the device, with the floodlight featuring a reflector under a clear lens to increase 3 brightness. In HQ H081686, CBP noted that the lumens produced by the Nightstick’s floodlight function exceeded the lumens produced by the flashlight function as is typical given that floodlights often produce a wider beam of light than flashlights. 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. In several rulings CBP has applied the definition of the term “flashlight” set forth in Sanyo Electric that a flashlight is a small, battery-operated, portable electric light. See Sanyo Electric, at 1315. CBP has also added to this definition that a flashlight is normally held in the hand by its 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; and HQ 952559, dated March 3, 1993. Since the device in question, 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 subject device is, at least in part, a flashlight, is not in dispute, the issue is whether the Eco-Lite’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 that perform two or more complementary or alternative functions are to be classified according to the principal function of the machine. It is well settled that the principal function of a multi-function 3 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 4 device or machine is its intended, governing and primary purpose for which it is used and purchased. See generally, BenQ Am. Corp. v. United States, 646 F.3d 1371, 1380 (2011); see also, HQ H317791, dated July 1, 2024; HQ H128416, dated February 9, 2017, and HQ W968278, dated March 30, 2007. In the instant case, because the Eco-Lite is said to function as a flashlight, night light, workspace light and as a power outage light, protestant argues that the principal function of the machine cannot be determined. As such, protestant contends that the Eco-Lite should be classified under subheading 8513.10.40, HTSUS. In order to support a finding that a multi-function machine is not classifiable according to one single principal function, each individual function must merit equal consideration and must be capable of performing a separate and independent function that could impart the primary purpose of the machine (HQ W9628269, dated January 17, 2007. HQ 966520 dated September 4, 2003). The fact that the subject 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 as set forth in Sanyo Electric and followed in previous CBP rulings. Many flashlights have multiple settings allowing for a focused beam of light, a dim light or 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. Moreover, while the subject device has multiple functions, it is not clear that these additional functions remove this device from being classified as a flashlight. First, we consider whether the separate functions of the work-light mode and the Eco-Lite night light mode merit equal consideration and have the capacity to impart the principal or primary purpose of the subject device. Both the night light and work-light operate via the front side LED lamps rather than the larger LED lamps located on the top end used during the flashlight mode. CBP has had occasion to consider the role of individual functions on a multifunction lighting device. See, e.g., HQ H081686 discussed supra. In New York Ruling Letter (“NY”) N253562, dated June 2, 2014, for instance, CBP classified an LED Work-Light referred to as the “Pivoting Worklight/Flashlight” under 8513.10.40, HTSUS. The “Pivoting Worklight/Flashlight” had a rectangular side lens equipped with 28 LED lamps, two built in magnets attached to its base, a built-in magnet on its back and a plastic hook for hanging the device. The device in NY N253562, although capable of operating as a flashlight, had two magnetic mounting mechanisms, and a hook, which established that it provided three separate means by which it could be supported while performing a work task or other activity. The merchandise in NY N253562 could also project a beam of light from its primary lens while simultaneously lighting the workspace area from its side LED lamps. Because of these features and capabilities, CBP determined that primary purpose of the device in NY N253562 was that of a work light. In the instant case, while the Eco-Lite is capable of using its charging base to provide a stationary source of illumination during work activities, it is primarily designed to be carried in the hand. This is evidenced by its design and shape and principal use as a flashlight. Moreover, the primary purpose of the charging station is to facilitate the recharging of the battery. Hence, the use of the charging station to facilitate workspace lighting is ancillary, if not incidental to the flashlight function. Unlike the “Pivoting Worklight/Flashlight” and the Nightstick, the Eco-Lite does not have a dedicated mounting feature, any magnetic means of mounting or other feature 5 that would indicate that the product is intentionally designed for hands free work activities. Instead, the Eco-Lite utilizes its charging port as a stationary base for charging and incidentally for work related activities. Also, unlike the “Pivoting Worklight/Flashlight” and the Nightstick, the Eco-Lite does not have unique features which would afford its user overhead lighting, multi- directional lighting, flood lights or workplace flexibility. Instead, the subject Eco-Lite is confined to use in a small area, on a flat surface, under very dim lighting. According to the specifications of the Eco-Lite, the flashlight mode produces 60 lumens of light, while both the night light and work-light functions only produce 36 lumens. A lumen is 4 a measure of visible light energy. The higher the lumens, the brighter the light. For example, a standard 30-Watt incandescent light bulb has 450 lumens or 5 LED Watts, likewise 250 lumens 5 is the equivalent of a 7-Watt incandescent light bulb. Under these facts, the work-light mode provides only 36 lumens, which is far less than the brightness and visible light energy of a 7- Watt incandescent light bulb. Moreover, our research confirms that 36 lumens produce the type 6 of lighting associated with small book lights and keychain flashlights. See NY N253457, dated June 2, 2014, (where CBP classified a keychain flashlight under subheading 8513.10.20, HTSUS). Similarly, as the Eco-Lite retail packaging indicates, the 36 lumens utilized during the night-light and work-light mode provide a soft, narrow low-intensity glow to a very small space. Lighting with the capacity of a key chain light cannot be said to provide sufficient lighting and visibility to impart the primary purpose of the subject device (when contrasted with its primary light). This observation is consistent with previous CBP decisions where the amount of lighting capacity and/or brightens was a factor in determining the principal function of a device. For instance, in W968278, dated March 30, 2007, CBP noted that “the strength of the light bulb is another physical characteristic indicative of principal function.” In HQ W968278, CBP further noted that unlike its flashlight function, the weak light emitted from the lantern function was insufficient to illuminate a substantial area. This fact supported the conclusion that the lantern did not serve as the principal function. Moreover, in order for the Eco-Lite’s additional features to merit equal consideration, each feature must have significant independent capabilities and unique characteristics of a kind that could otherwise impart the product’s principal function. For example, in NY N246008, dated October 28, 2013, CBP addressed hand-held, lighting devices that featured significant capabilities and unique characteristics, which were determined to impart the principal function of the device. In NY N246008, CBP classified the Thunderbolt Magnum and the Cordless Spotlight under subheading 8513.20.40, HTSUS, despite the fact that each product was battery operated, portable, was hand-held and projected a beam of light. The Thunderbolt Magnum was a cylindrically shaped, lithium battery-powered device that measured 7 inches in length. It was a hand-held article that featured a trigger style on and off push button switch, a lamp head with a 7 LED bulb and a reflector under a clear lens. The Thunderbolt Magnum’s unique design, special 4 What Are Lumens, Integral LED.Com, https://integral-led.com/en/content/what-are-lumens. 5 Lumens to Watt Conversion Chart, V https://www.voltlighting.com/learn/lumens-to-watts-conversion-led- OLT bulb; see also, Lumens to Watts Conversion Chart, L , at https://ledvance.com/en-us/professional- EDVANCE lighting/insights/blog/lighting-basics/lumens-to-watts. 6 How Many Lumens For Reading Light, ARZOPA, Nov. 14, 2024. https://www.arzopa.com/blogs/guide/lumens- for-reading-light?. 7 See supra note 1; See Lens vs Reflector, E G , https://karizmaluce.com/optics-lighting-fixtures-lens-vs- XPERT UIDE reflector/. 6 features and characteristics established that its primary purpose was that of work-light rather than as a flashlight. The same rationale was applied to the Cordless Spotlight. It was a battery- powered hand-held portable light. The lamp head featured an LED bulb and a reflector under a clear lens, measuring approximately 3 inches high by 4½ inches in diameter at its widest points. A handle was molded to the side of the upper part of the housing and featured a push button switch molded onto the side of the lower part of the plastic housing. Both the Thunderbolt Magnum and Cordless Spotlight had the capacity to project a beam of light and were designed to be hand-held, yet their main function or primary purpose as work-lights was established by their physical construction, special features and performance capabilities. By contrast, in NY 873145, dated April 24, 1992, CBP considered the classification of a “light-up screwdriver.” The primary purpose of the “light-up screwdriver” was to function as a screwdriver. CBP found that heading 8513, HTSUS, was not appropriate because the product was only capable of emitting a small beam of light on the work area immediately surrounding the screw to be manipulated (i.e., the area where the screw would be inserted). Thus, the lighting feature did not cause the screwdriver to be classified as a flashlight in heading 8513, HTSUS. In the instant case, like the screwdriver in NY