The tariff classification of a flashlight from Canada.

N003387 December 6, 2006 CLA-2-85:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. John Schira, President Maxxeon Inc. 46 Clegg St. Ottawa, ON K1S 0H8 RE: The tariff classification of a flashlight from Canada. Dear Mr. Schira: In your letter dated October 13, 2006 you requested a tariff classification ruling. The merchandise under consideration is the Maxxeon™ WorkStar™ 1200. The WorkStar™ 1200 is assembled in Canada with components from Canada, China and the United States. A working sample of the WorkStar™ 1200 was provided with your ruling request and will be returned to you. Non-NAFTA-originating components were separately submitted, and will also be returned. The WorkStar™ 1200 is a rechargeable battery-powered light. The main body is rectangular in shape and measures approximately 2 inches by 1¾ inch, and is approximately 7½ inches long. This light includes a 3-inch hinged and swiveling head attached to the main body, which allows the light beam to be redirected as needed. The light source is a 2.4 W (Watt) LED (Light Emitting Diode). The WorkStar™ 1200 is completely housed in plastic and features a switch, retractable hook, two magnets and a socket for recharging the batteries. The WorkStar™ 1200 will be imported packaged with a battery charger, ready for retail sale. In your letter you suggest classification under 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other portable electric lamps designed to function by their own source of energy. However, this item is properly classified as a flashlight. This determination is based upon the sample’s fulfillment of all of the criteria of a flashlight, i.e., that it is a portable electric light normally held in the hand by the housing for the primary function of emitting a beam of light. Sanyo Electric Inc. v. United States, 496 F. Supp. 1311, aff’d., 642 F.2d 435 (1981). You also requested a decision as to whether the WorkStar™ 1200 would qualify for tariff preferential treatment under the North American Free Trade Agreement (NAFTA). You supplied price lists of both the NAFTA-originating and non-originating components, as well as samples of the non-originating components. Some of the non-originating materials used to manufacture the light fail to undergo an applicable change in tariff classification required under General Note 12(t), HTSUS, however, these components are considered de minimis under General Note 12 (f)(i), HTSUS. Based on this information, it has been determined that the WorkStar™ 1200 qualifies for NAFTA preferential treatment. The applicable subheading for the WorkStar™ 1200 will be 8513.10.2000, HTSUS, which provides for “Portable electric lamps designed to function by their own source of energy…Lamps: Flashlights.” The general rate of duty will be 12.5 percent ad valorem. The special rate under the NAFTA will be Free. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division