The tariff classification of a flashlight from China.

N120263 September 7, 2010 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. John Marino J.M. Customs Brokers Inc. 1200 Brunswick Avenue Far Rockaway, NY 11691 RE: The tariff classification of a flashlight from China. Dear Mr. Marino: In your letter dated August 16, 2010, you requested a tariff classification ruling on behalf of your client, Custom Design and Manufacturing Company. The merchandise under consideration is the “Flash Card” flashlight. A sample of the flashlight was submitted with your ruling request. This flashlight is made of plastic and is similar in dimension to a pocket size calculator measuring approximately 3½ inches long by 2? inches wide by ¼ inches high, fitting comfortably in the hand. Along one end of the flashlight are four LED (light emitting diode) lamps under a clear lens, which are powered by 4 internal button-cell batteries. At the opposite end of the housing is a grommet used to attach the flashlight to a lanyard or keychain. The LED lamps are activated by means of an integrated momentary contact push-button switch. “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 “Flash Card” flashlight meets this definition by virtue of its design. The applicable subheading for the “Flash Card” flashlight 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