CLA-2-85:OT:RR:NC:1:110
Ms. Janet Pendris
Hampton Direct
291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a manually powered flashlight from China.
Dear Ms. Pendris:
In your letter dated August 10, 2010, you requested a tariff classification ruling.
The merchandise under consideration is the LED “Ladybug” Mini Hand Crank Flashlight, item number 68560. A sample was submitted with your ruling request and will be returned to you.
The LED “Ladybug” Mini Hand Crank Flashlight is oval in shape and made of plastic, and is designed to resemble a ladybug. It measures approximately 2¾ inches long by 1? inches wide by 1 inch high, and features a textured surface for positive grip. At one end of the flashlight two recessed LED (light emitting diode) lamps and reflectors under clear lenses are set in the housing in such a way as to resemble the eyes of the ladybug, and emit beams of light when activated; at the other end of the flashlight is a 5 inch lanyard. A fold-out hand crank along one side of the flashlight is used to charge the flashlight’s internal lithium battery, while a two-position slide switch turns the LED lamps on and off.
“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 LED “Ladybug” Mini Hand Crank Flashlight meets this definition by virtue of its design.
The applicable subheading for the LED “Ladybug” Mini Hand Crank Flashlight, item number 68560 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