The tariff classification of a manually powered flashlight from China.

N119018 August 20, 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 manually powered flashlight from China. Dear Ms. Pendris: In your letter dated August 10, 2010, you requested a tariff classification ruling. The merchandise under consideration is the LED Mini Hand Crank Flashlight, item number 68570. A sample of the flashlight was submitted with your ruling request. The LED Mini Hand Crank Flashlight is oblong in shape and made of plastic, featuring a grooved and textured surface for positive grip. It measures approximately 3¼ inches long by 1? inches wide by 1¼ inches high at its widest points. At one end of the flashlight are three recessed LED (light emitting diode) lamps and a reflector under a clear lens which emit a beam of light when activated, while the other end provides a 5½ inch lanyard. The bottom of the flashlight incorporates a fold-out hand crank used to charge the flashlight’s internal lithium battery; a two-position slide switch located on the side of the flashlight turns the LED lamps on and off. “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 LED Mini Hand Crank Flashlight meets this definition by virtue of its design. The applicable subheading for the LED Mini Hand Crank Flashlight, item number 68570, 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