The tariff classification of a multi purpose flashlight from China.

N111515 June 28, 2010 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a multi purpose flashlight from China. Dear Ms. Pendris: In your letter dated June 15, 2010, you requested a tariff classification ruling. The merchandise under consideration is the Multi-Purpose LED Light, Item Number 68510. A sample of the light was submitted with your ruling request and will be returned to you. The Multi-Purpose LED (Light Emitting Diode) Light is a battery powered hand-held light, cylindrical in shape and measuring approximately 7? inches in length with an overall diameter of 1 inch. This lightweight light is made of plastic and is powered by three “AAA” size batteries accessible via a screw-on cap at the handle end of the cylinder, which also houses a magnet. The magnet may be used to place the light onto any metal surface. A plastic mount with self-sticking adhesives is provided for storing the light on a wall or other smooth surface. Five LED lamps and a reflector are mounted under a clear lens, which is situated along 4? inches of the light along one side of the cylinder, and project a beam of light. The light is activated by a single double pole push-button switch mounted in the handle for high and low beam settings. The term “flashlights” has been defined in previous Customs and Border Protection (CBP) rulings as a small battery-operated portable electric light normally held in the hand by the housing itself, the primary function of which is to project a beam of light (HQ 084852). The Multi-Purpose LED Light meets this definition by virtue of its design. The applicable subheading for the Multi-Purpose LED Light, Item Number 68510, 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