CLA-2-85:RR:NC:2:227 I84485
Ms. Lisa Morales
Sun Manufacturing Corp.
15959 N.W. 15th Avenue
Miami, FL 33169
RE: The tariff classification of flashlights with key rings from China.
Dear Ms. Morales:
In your letter dated July 22, 2002, you requested a tariff classification ruling.
The samples submitted, referred to as the “mini keyhole lights,” are several small plastic flashlights with metal key rings, item numbers SM-9777, SM-9778, SM-9762, SM-9773 and SM-9770. Each light is activated by depressing the lighting mechanism of its housing, noting that item number SM-9762 also has a pop-up light. The key rings are affixed via metal chains to the bottom portion of these flashlights.
You state that since these mini lights are too small to be used as “regular flashlights,” they should not be classified as flashlights. Therefore, you believe these lights are properly classified under subheading 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy.
In this regard, it should be noted that a flashlight has been defined as a small battery-operated portable electric light normally held in the hand by the housing itself, whose primary function is to project a beam of light. Since these mini lights meet the criteria of a flashlight, based on their design and use, consideration of classification under subheading 8513.10.4000, HTS, is precluded.
The applicable subheading for these flashlights with key rings will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy…lamps: flashlights. The rate of duty will be 12.5 percent ad valorem.
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 George Kalkines at 646-733-3028.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division