The tariff classification of a flashlight from South Korea.

N101578 May 11, 2010 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Charles Lee AK Solutions USA, LLC 21 Grand Avenue, Suite 102 Palisades Park, NJ 07650 RE: The tariff classification of a flashlight from South Korea. Dear Mr. Lee: In your letter dated April 15, 2010, you requested a tariff classification ruling. The merchandise under consideration is the Roadvisor Three-in-One Auto/Outdoor Light System. The Roadvisor is a handheld, battery-operated flashlight, cylindrical in shape and measuring approximately 8¾ inches long by 1? inches in diameter. It is made of aluminum and plastic, and is designed to fit comfortably in the hand. One end of the flashlight features an LED (Light Emitting Diode) bulb under a clear lens; the other provides a steel hook used to attach the included belt clip or wrist strap. On the body of the housing are two push-button switches; when pressed, the first switch causes the bulb to project a steady beam of light, while the second switch causes the light to flash. Pressing either button a second time turns the light off. Stored within the housing of the Roadvisor is a collapsible plastic fluorescent safety baton, which measures approximately 12¾ inches long and extends out from the top of the flashlight. The baton may be used by itself or in conjunction with the light as a handheld signaling device. The Roadvisor also features three fold-out legs which extend out from the flashlight housing, and provide a tripod stand for placement on a street, road or similar surface. The Roadvisor is powered by 3 “AA” batteries and is suitable for outdoor use. In your ruling request you suggest that the principal function of the Roadvisor is the lantern aspect. However, “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 Roadvisor meets this definition by virtue of its design. In addition, it is the flashlight aspect of the Roadvisor which incorporates the other two functions, and provides the essential character of the whole. The applicable subheading for the Roadvisor Three-in-One Auto/Outdoor Light System 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