The tariff classification of a flashlight from China.

N030781 July 2, 2008 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Rhonda L. Jones Heart of Texas Customs Brokers Inc. 701 Hanover Drive, Suite 450 Grapevine, TX 76051 RE: The tariff classification of a flashlight from China. Dear Ms. Jones: In your letter dated June 5, 2008, you requested a tariff classification ruling on behalf of your client, Bayco Products Incorporated. The merchandise under consideration is described as the LED (Light Emitting Diode) Task Light. It consists of a plastic housing measuring approximately 9 inches long by 1.1 inches wide by .75 inches high that is cylindrical in shape, designed to fit comfortably in the hand. The top half of the housing is dedicated to the dual light sources. At the end of the housing is a recessed LED lamp and reflector under a clear lens. On one side of the housing 36 recessed LED bulbs are arranged in a 12 by 3 grid with a reflector under a clear lens. Both light sources emit a beam of light. The bottom half of the housing contains a push-button on/off switch and a battery compartment which holds 4 “AAA” batteries. In your ruling request you suggest a classification under subheading 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS) as a portable light other than a flashlight. However, Headquarters Ruling 952559 defined flashlights as “small battery operated portable electric lights normally held in the hand by the housing itself, the primary function of which is to project a beam of light.” The LED Task Light meets this definition by virtue of its design. Therefore, classification under subheading 8513.10.4000, HTSUS is precluded. The applicable subheading for the LED Task Light will be 8513.10.2000, HTSUS, which provides for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos)…: Lamps: Flashlights.” The general rate of duty will be 12.5 percent ad valorem. 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 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division