The tariff classification of an LED flashlight from China.

N222184 July 16, 2012 CLA-2-85:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 8513.10.2000 Mr. Nathan Sewall ElumX LLC 110 Flat Creek Trail, Suite 5 Fayetteville, GA 30214 RE: The tariff classification of an LED flashlight from China. Dear Mr. Sewall: In your letter dated June 19, 2012 you requested a tariff classification ruling. The product to be imported is the Buddy Light, Model PK4. This 5 ounce flashlight is enclosed in a sheath and opens/closes in a manner similar to that of a pocket knife. Both the body and sheath of the product are made of plastic and measure approximately 4 inches in length, 1.25 inches in width and 1 inch in depth when in the closed position. Attached to the back of the sheath is a clip that allows the item to be fastened to hats, clothing, belts, wristbands, etc. The body of the light is actually made up of two sections; the head and body. The head contains 4 LED (light emitting diode) bulbs which emit a beam of light and has the capability of being rotated up to 300 degrees. The body houses a single AAA battery which is necessary to power the flashlight. It also has an opening that serves as a track where a pin connecting both sides of the sheath can glide back and forth, allowing the light to be positioned as needed. “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 Buddy Light meets this definition by virtue of its design. The applicable subheading for the Buddy Light LED flashlight (Model PK4) 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…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 the National Import Specialist at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division