CLA-2 RR:CTF:TCM 968113 KBR
Area Port Director
Bureau of Customs and Border Protection
2227 Air Cargo Road
Cargo Building
Wichita, KS 67209
RE: Internal Advice (IA) 06/003; WaterBeam™ Floating Flashlight/Lantern
Dear Area Port Director:
The following is our decision regarding your request for internal advice dated January 20, 2006, forwarding Internal Advice (IA) 06/003 which was initiated by counsel on behalf of The Coleman Company, Inc., and which concerns the classification of the Coleman WaterBeam™ Floating Flashlight/Lantern (“WaterBeam™”) under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was provided for our review.
FACTS:
The subject article, WaterBeam™, model number 5338B729, is a portable, battery operated plastic flashlight which may be adjusted to become an area light. The flashlight/lantern measures approximately 6 ¾ inches high when not extended and 8 ½ inches high when extended. When not extended, the article looks like any typical flashlight: the base incorporates a filament light bulb with a reflector and lens and operates as a strong-focused beam. When the flashlight is extended, the light bulb is raised into a clear-translucent cylindrical midsection to become an area light. The top of the WaterBeam™ has a rotating switch to activate the light. Both functions of the article share the same bulb and power source. The light functions on 4 “AA” batteries which are packaged with the WaterBeam™ in a separate and visible portion of the clear plastic blister-pack packaging. The packaging states “2-IN-1 LIGHTING”, “Flashlight doubles as a lantern” and “Flashlight converts to area lantern”.
The importer believes that the WaterBeam™ should be classified in heading 8513, HTSUSA, specifically subheading 8513.10.4000, HTSUSA, as “[p]ortable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: [l]amps: [o]ther.”
ISSUE:
Should the subject WaterBeam™ be classified as a “flashlight” under the HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. The ENs, although neither dispositive nor legally binding, facilitate classification by providing a commentary on the scope of each heading of the HTSUSA, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUSA provisions under consideration are as follows:
8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof:
8513.10 Lamps:
8513.10.2000 Flashlights
8513.10.4000 Other
The Section XVI, HTSUS, legal notes state, in pertinent part, the following:
* * * * *
Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
* * * * *
5. For the purposes of these Notes, the expression “machine ” means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of chapter 84 or 85.
The ENs to the section notes state, in pertinent part, the following:
(VI) MULTI-FUNCTION MACHINES AND COMPOSITE MACHINES
(Section Note 3)
In general, multi-function machines are classified according to the principal function of the machine.
* * * * *
Where it is not possible to determine the principal function, and where, as provided in Note 3 to the Section, the context does not otherwise require, it is necessary to apply General Interpretative Rule 3 (c); such is the case, for example, in respect of multi-function machines potentially classifiable in several of the headings 84.25 to 84.30, in several of the headings 84.58 to 84.63 or in several of the headings 84.69 to 84.72.
There is no dispute that the subject good is described by and is thus classifiable in heading 8513, HTSUS. The issue arises at the 8 digit level. Therefore, we begin the analysis using GRI 6. Flashlights have been defined as small, battery operated, portable electric lights normally held in the hand by the housing. Sanyo Electric Inc. v. United States, 496 F.Supp. 1311, aff’d., 642 F.2d 435 (1981). The primary function of a flashlight is to project a beam of light. Subheading 8513.10.20, HTSUS, covers flashlights. Subheading 8513.10.40, HTSUS, covers all other portable electric lamps designed to function by their own source of energy. Here, the lighting device functions as a flashlight with a telescoping head and base to enable it to temporarily be used as an area light. The importer argues that pursuant to Section XVI, Note 3, the principal function of the WaterBeam™ is as a “personal area lantern”, not as a flashlight, and it should therefore be classified in subheading 8513.10.4000, HTSUSA, as other than a flashlight.
While the WaterBeam™ incorporates both a flashlight function and an area light function, such functions do not require classification in subheading 8513.10.4000, HTSUSA. Section XVI, Note 3, HTSUSA, states:
Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
Although the article incorporates an area light feature, in accordance with Section XVI, Note 3, the article principally functions as flashlight of heading 8513, HTSUSA. See HQ 951855, dated July 24, 1992 (Beam-N-Blink light with flashlight and emergency beacon features classified as a flashlight). The packaging of the WaterBeam™ seems to acknowledge the primacy of the flashlight function when it states “Flashlight doubles as a lantern” and “Flashlight converts to area lantern”.
Customs and Border Protection (“CBP”) has previously ruled that for other similar multi-purpose lights the principal function of the article was determined by the flashlight feature and the lights have been classified in subheading 8513.10.2000, HTSUSA. See HQ 967450 (May 9, 2005), HQ 964495 (February 12, 2001), HQ 967480 (June 2, 2005), NY 804092 (December 13, 1994), NY K87841 (June 27, 2004), NY R00399 (June 2, 2004) (concerning another Coleman flashlight/lantern), and NY I84814 (August 16, 2002).
In HQ 952087 (July 23, 1992), a floating lantern was classified in the “Other” classification of subheading 8513.10.4000, HTSUSA. The article in that decision is distinguishable from the instant article in that the floating lantern in that decision had a molded plastic carry handle, which the instant article does not. HQ 952087 stated that “a flashlight is normally held entirely in the hand by the housing itself, while a lantern has a handle on its framework so that it can be carried.” Further, in HQ 952087, CBP found that the floating lantern was “in effect a portable lamp of a size and shape other than a flashlight”.
Here the principal function of the article is as a flashlight. The article meets the definition of a flashlight as established in Sanyo Electric, supra, and will be used as such. The pull-out area light function is a secondary attribute to the WaterBeam™. The lighting device in the WaterBeam™ functions as a flashlight which may temporarily be used as an area light when placed upright. Since the device in question projects a beam of light, is battery-operated and is held in the hand by its housing, the WaterBeam™ is a flashlight and cannot simultaneously be considered something "other than a flashlight." As between the two subheadings at issue, only the text of subheading 8513.10.2000, HTSUSA, describes the article, and it does so eo nomine.
Alternatively, the importer argues that if the principal function cannot be determined then, using GRI 3(c), the merchandise should be classified in the later descriptive subheading, in this case, 8513.10.4000, HTSUSA. First, GRI 3 can only be used when goods are, prima facie, classifiable under two or more subheadings. That is not the case here, as discussed above. The merchandise is classifiable at GRI 1 in the eo nomine provision for flashlights in subheading 8513.10.2000, HTSUSA. The principal function of this merchandise can be determined and we need not resort to GRI 3(c) for classification purposes. See HQ 964495 (February 12, 2001).
The WaterBeam™ is packaged with 4 AA batteries included in a separate and visible area of the retail packaging. The batteries are classifiable in heading 8506, HTSUSA, a different heading than the light component. The light and batteries meet the GRI 3(b) and attendant EN (X) definition of “goods put up in sets for retail sale.” First, the article consists of at least two different items which are, prima facie, classifiable in two different headings. Secondly, the items are put up together to carry out the specific activity of providing light and the items will be used together or in conjunction with one another. Lastly, the articles are put up in a manner suitable for sale directly to users without repacking. We thus believe that the WaterBeam™ and batteries qualify as a set of GRI 3(b); and we must now determine which item imparts the essential character to the set.
The factor which determines essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. GRI 3(b) EN (VIII). In this case it is clear that the light component will provide the essential character for the set. Therefore, the WaterBeam™, packaged with batteries, is classified in heading 8513, HTSUSA, specifically subheading 8513.10.2000, HTSUSA, as “[p]ortable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: [l]amps: [f]lashlights.”
HOLDING:
Pursuant to Section XVI, Note 3, GRI 1 and GRI 3(b), the WaterBeam™ is classified in heading 8513, HTSUSA, specifically subheading 8513.10.2000, HTSUSA, as “[p]ortable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: [l]amps: [f]lashlights.” The 2006 column one general rate of duty is 12.5% ad valorum.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov/tata/hts.
You are to mail this decision to the internal advice applicant no later than 60 days from the date of this letter. On that date, the Office of Regulations and Rulings will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at www.cbp.gov, by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division