The tariff classification of a flashlight from China.

N157875 April 8, 2011 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. David Beja Beja Customs House Brokers 4562 Lawrenceville Highway, Suite 210 Lilburn, GA 30047 RE: The tariff classification of a flashlight from China. Dear Mr. Beja: In your letter dated March 31, 2011, you requested a tariff classification ruling on behalf of your client, Kiwi Choice USA, Incorporated. The merchandise under consideration is the Kiwi Shine, Model Number KWC1. The advertising material states that it will bring all of the benefits LED flashlights can offer in one product. The Shine is a hand held battery powered flashlight with a rainproof housing in the shape of a round disk measuring approximately 4 inches in diameter and 1½ inches thick. The perimeter of the housing features finger grooves providing a secure grip when held in the hand. The top of the flashlight features 19 high intensity LED (light emitting diode) bulbs under a clear lens. It is capable of projecting a steady high or low level beam of bright white light utilizing 16 LEDs or a steady or flashing beam of red light utilizing the remaining 3 LEDs. All functions are controlled by a three position push-button switch. The back of the flashlight has three strong magnets for attaching the Shine to any metal object and a flip out holder/hook for hanging. The Shine can be charged by the integrated hand crank on the back, any USB port device (e.g. laptop computer) with the included USB charging cable or by a wall charger. Once charged it can hold its power for up to 6 months. “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 (see HQ 084852). The Kiwi Shine meets this definition by virtue of its design. The applicable subheading for the Kiwi Shine, Model Number KWC1 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