The tariff classification of a flashlight from China.

NY H87837 February 6, 2002 CLA-2-85:RR:NC:2:227 H87837 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 January 16, 2002, you requested a tariff classification ruling. The sample submitted is a small plastic flashlight, referred to as the “Fire Rescue Lite” (item number 576), that measures approximately 4 inches in length. It features a bottom metal key ring onto which is affixed a plastic clip-on attachment measuring nearly 2 ¾ inches long. The lamp, which is packaged for retail with one “AA” size battery, is activated via a slide switch. Although it is indicated that this item will be used as a “toy,” it is nevertheless principally designed to function as a “flashlight” and therefore classified as such. The applicable subheading for this flashlight 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 or energy…lamps: 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division