The tariff classification of a flashlight from China.

N057117 April 21, 2009 CLA-2-85:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Mei Li Marubeni America Corporation 375 Lexington Avenue, 6th Floor New York, NY 10017 RE: The tariff classification of a flashlight from China. Dear Ms. Li: In your letter dated April 7, 2009, you requested a tariff classification ruling. The merchandise under consideration is a small flashlight, Model Number K035G/9LED. This flashlight is a small plastic tubular battery operated light with 9 Light Emitting Diodes (LEDs) under a clear plastic lens at one end. On the side of the plastic housing is a single on/off push button switch. The flashlight measures approximately 3 inches long with a diameter of ¾ of an inch and is powered by 3 “AAA” size batteries, which are included with the flashlight in a plastic blister pack ready for retail sale. “Flashlights” have been defined in previous CBP Rulings as small battery-operated portable electric lights normally held in the hand by the housing itself, whose primary function is to project a beam of light. (see HQ 084852) The applicable subheading for the flashlight, Model Number K035G/9LED will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which “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