The tariff classification of a flashlight from Taiwan.

N099319 April 7, 2010 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Karen Quintana NYK Logistics Americas Inc. 2417 E Carson Street Suite 200 Long Beach, CA 90810 RE: The tariff classification of a flashlight from Taiwan. Dear Ms. Quintana: In your letter dated March 26, 2010, you requested a tariff classification ruling on behalf of your client, Environmental Lighting Concept. The merchandise under consideration is the OttLite 12 LED Flip Light. It is made of plastic and measures approximately 3 inches long by 2¼ inches wide by 1¾ inches deep when closed. The Flip Light is rectangular in shape and is designed to fit comfortably in the hand. The light head, which features 12 LED (light emitting diode) bulbs arranged in a 3 by 4 grid, flips out from the housing by means of a hinge. This expands the dimensions of the Flip Light to approximately 5? inches long by 2½ inches wide by 1¾ inches deep, and causes the light head to illuminate and project a beam of light. The housing also provides an integrated clip designed to secure the flashlight to a pocket, belt, visor, or similar object. The Flip Light is powered by 3 “AAA” batteries, not included. In your ruling request you suggest classification of the Flip Light in 8513.10.4000 as a portable electric lamp other than a flashlight. “Flashlights” have been defined in previous Customs Rulings 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 (HQ 084852). The OttLite 12 LED Flip Light meets this definition by virtue of its design. The applicable subheading for the OttLite 12 LED Flip Light 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