The tariff classification of a manually powered flashlight with cell phone charger from China.

N078721 October 14, 2009 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Jakarin Sirikulthorn Create Master 1178/119 Paholyothin 32 Rd. Jatujak, Bangkok Thailand RE: The tariff classification of a manually powered flashlight with cell phone charger from China. Dear Mr. Sirikulthorn: In your letter dated October 1, 2009 you requested a tariff classification ruling. The merchandise under consideration is identified as the Crank Dynamo Charger, Model XLN-281B. This device is a hand-held, manually powered flashlight, which incorporates a cell phone charging port. From the information you provided, this flashlight is manufactured with an ABS plastic housing measuring approximately 5 inches long and oval in shape with a diameter of approximately 2 inches. One end contains three Light Emitting Diode (LED) lights and reflector under a clear lens. The opposite end contains a cylindrical multicontact socket. The bottom of this device incorporates a foldout, rotating hand-crank for self-generation without batteries. There is a push-button on/off switch on the top of the unit. This device is being imported with a connecting cable and three plug adaptors for use in charging a variety of cell phones. The manually powered flashlight with cell phone charger is considered a composite good made up of different components classified under different headings. The General Rules of Interpretation (GRI) of the Harmonized Tariff System (HTSUS), in particular, GRI 3(b) provides, in relevant part, that composite goods, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character. The flashlight clearly provides the essential character of this item. “Flashlights” have been defined in previous Customs 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. (HQ 084852). The Crank Dynamo Charger meets this definition by virtue of its design. The applicable subheading for the Crank Dynamo Charger, Model XLN-281B 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. 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