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NY E88478

October 28, 1999

CLA-2-85:RR:NC:2:227 E88478


TARIFF NO.: 8513.10.2000

Ms. Jane M. Volkers
Associated Customhouse Brokers, Inc.
3321 S.W. 11th Avenue
Fort Lauderdale, FL 33315

RE: The tariff classification of flashlights from China.

Dear Ms. Volkers:

In your letter dated September 24, 1999, on behalf of Capstone Industries, Inc., you requested a tariff classification ruling.

The sample submitted is a plastic battery-operated flashlight, referred to as the “Liqui-Lights,” that measures approximately 8 inches long and possesses a torchlight which is activated by depressing a push-button mechanism. It also features an optical reflector cap as well as a liquid-filled tube–like handle containing fish, small spheres and glittering flakes. It is noted that when the cap is placed over the activated torchlight, the liquid material being suffused with light operates as a collateral night-light.

Although this lamp is referred to as a “toy flashlight,” it bears no amusing features in substantiating classification as a “toy” for tariff purposes. Further, in regard to the construction and function of this article, it has been determined that the subject merchandise is primarily designed as a flashlight and, therefore, should be properly classified as such.

The applicable subheading for this lamp 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 energylamps: 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 212-637-7073.


Robert B. Swierupski

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