The tariff classification of a flashlight from China

NY H80069 May 14, 2001 CLA-2-94:RR:NC:2:227 H80069 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Joann Mosqueda JA-RU, Inc. 4030 Phillips Highway Jacksonville, FL 32207 RE: The tariff classification of a flashlight from China Dear Ms. Mosqueda: In your letter dated April 13, 2001, you requested a tariff classification ruling. The sample submitted is a plastic battery operated flashlight marketed as “Special Forces Flash Light”, item # 420. It is cylindrical in shape and measures approximately 3 ½ inches long and 7/8 of an inch in diameter. It consists of a filament bulb, an on-and-off switch and a built-in clip 1¼ inches long. The item is a functioning flashlight that for tariff purposes is not a toy. The applicable subheading for flashlight, item # 420, will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for flashlights. The rate of duty will be 12.5 percent ad valorem. 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division