The tariff classification of a flashlight from China.

N178755 August 19, 2011 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 flashlight from China. Dear Ms. Pendris: In your letter dated July 26, 2011, you requested a tariff classification ruling. The merchandise under consideration is identified as the LED Light w/Hook & Magnet, Item Number 40051. A sample was submitted with your ruling request and will be returned to you.The submitted sample is made predominantly of plastic and is oval in shape measuring approximately 3¾ inches long by 2¼ inches wide by 1¼ inches deep. This light is a battery powered flashlight designed for hand held use and features a handy pull out hook and magnet for hanging or mounting the light. At one end of the flashlight is 3 LEDs (light emitting diodes) under a clear lens, which projects a beam of light when activated. On one side of the flashlight are 24 LEDs arranged in a 6 by 4 grid pattern under a clear plastic lens, which projects a stronger beam of light. A single push-button switch is provided for activating both beams of light. The flashlight is powered by 3 “AAA” size batteries housed under a removable panel.“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 LED Light w/Hook & Magnet meets this definition by virtue of its design. The applicable subheading for the LED Light w/Hook & Magnet, Item Number 40051, 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