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NY I83874

July 22, 2002

CLA-2-85:RR:NC:2:227 I83874


TARIFF NO.: 8513.10.2000

Mr. Joseph A. Burger
Tootsie Roll Industries, Inc.
7401 South Cicero
Chicago, IL 60629

RE: The tariff classification of a combination flashlight and candy from China

Dear Mr. Burger:

In your letter dated June 13, 2002, you requested a tariff classification ruling.

The sample submitted is a combination article consisting of a battery-operated flashlight and hard candy marketed as a “Lightning Candy Sabre”. The flashlight, cylindrical in shape, measures approximately 3 ½ inches long and 1/2 of an inch in diameter and the hard candy measures approximately 4 ½ inches long and ¼ of an inch in diameter. The flashlight consists of a filament bulb, an on-and-off switch with settings for a steady light beam and a flashing light beam. The candy can be inserted into the flashlight. When engaged the light source from the flashlight illuminates the hard candy. The essential character of the item is a functioning flashlight that for tariff purposes is not a toy.

The applicable subheading for the above item will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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.


Robert B. Swierupski

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