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NY C83824

February 11, 1998

CLA-2-85:RR:NC:2:227 C83824


TARIFF NO.: 8513.10.2000

Mr. Fred Shapiro
EXX Toy Group
900 North Avenue
P.O. Box 2769
Plainfield, NJ 07062-0769

RE: The tariff classification of a flashlight from China.

Dear Mr. Shapiro:

In your letter dated January 20, 1998, you requested a tariff classification ruling.

The sample submitted is a plastic cylindrical-shape flashlight, style number C10000, which measures approximately 13 1/2 inches long and features a transparent blue-tinged hollowed body with removable bottom closure, measuring nearly 9 inches long, which was designed to hold candy. It possesses a torch lamp with a push button mechanism, situated just above the neck portion, that activates the light of which can only be sustained by pressing on the button.

You claim that this item, referred to as the "Toy Signal Light," is to be sold only as a novelty toy item. However, this article bears no amusing features in substantiating classification as a "toy" for tariff purposes. Further, the unique aspect of serving to hold candy does not transform the item into a toy in noting that candy is a food product which is not classifiable under the toy provision.

It has been determined, in regard to the construction and function of this article, that the subject merchandise is primarily designed to operate as a flashlight and, therefore, should be properly classified as such.

The applicable subheading for this flashlight 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...flashlights. The rate of duty will be 15 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 212-466-5794.


Robert B. Swierupski

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