The tariff classification of a solar-powered flashlight from China.

N033540 July 29, 2008 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a solar-powered flashlight from China. Dear Ms. Davidson: In your letter dated July 11, 2008, you requested a tariff classification ruling. The merchandise under consideration is the Rubber Solar Light, SKU Number 10047564. A sample was submitted with your ruling request. It is a flashlight measuring approximately 2.25 inches long by 1.25 inches wide by .38 inches high at its widest points, with a plastic rectangular housing designed to fit comfortably in the hand. A 1.75 inch metal keychain is permanently attached to the body of the flashlight. Embedded in the top of the housing is a 1.38 inch by .75 inch solar panel that charges the flashlight’s internal battery. At one end of the flashlight are three LED (light emitting diode) bulbs which emit a powerful concentrated beam of light. The lights are controlled by a push-button switch located on the bottom of the housing. The lights remain on as long as the button remains depressed, and turn off when the button is released. 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 Rubber Solar Light meets this definition by virtue of its design. Additionally, although the Rubber Solar Light incorporates a metal keychain and is considered a composite good, its essential character is that of a flashlight. The applicable subheading for the Rubber Solar Light, SKU Number 10047564, will be 8513.10.2000, Harmonized Tariff Schedule of the United States (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 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division