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NY 808269

March 23, 1995

CLA-2-73:S:N:N3:115 808269


TARIFF NO.: 7326.90.8590; 8205.40.0000; 8513.10.2000

Ms. Laraine G. Konkler
Dorcy International
3985 Groves Road
Columbus, Ohio 43232

RE: The tariff classification of lighting equipment from Korea.

Dear Ms. Konkler:

In your letter dated March 15, 1995, you requested a tariff classification ruling.

The subject items are described as follows:
a) Signal Light Stand - which acts as a tripod with three steel legs that open up to hold the type of signal wand lights that parking attendants and police officers use to direct traffic. The other two components of the stand are an aluminum base and rubber tips.
b) Lighted Screwdriver - which has a rubber push button at the bottom of the barrel. The light comes from the bottom of the screwdriver bit. It uses 2 AA batteries and has extra bits inside the top of the product.
c) Dynacharge Light - item #41-1059 - is a rechargeable light that is to be plugged into a receptacle. The bottom light is a night light that comes on in a dark room or area. The bigger light is recharging when the switch is on the bottom light position. If the power fails, the bigger light will automatically come on so there will be some light in the area for a person to see.

The signal light stand is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel legs impart the essential character. The applicable subheading for the signal light stand will be 7326.90.8590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.1% ad valorem.
The applicable subheading for the lighted screwdriver will be 8205.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for screwdrivers, and parts thereof. The duty rate will be 6.2% ad valorem.

The applicable subheading for the Dynacharge light will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps: flashlights. The duty rate will be 22.5% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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