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NY K86167

June 2, 2004
CLA-2-85:RR:NC:1:108 K86167


TARIFF NO.: 8513.10.2000

Mr. Marty Langtry
FedEx Trade Networks, Inc.
1226 Michael Drive, Ste. B
Wood Dale, IL 60191

RE: The tariff classification of a flashlight from China.

Dear Mr. Langtry:

In your letter dated May 11, 2004, on behalf of Mark Feldstein & Associates, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is a hand-held flashlight, which is referred to as the “Dynamo LED Torch,” that measures approximately 5 inches long and is constructed in a streamlined manner. It features three top LED lights, a hand-crank incorporated on its posterior side, and a push-button light-switch mechanism situated near its top.

It is stated that the hand-crank is connected through gears that drive a generator to produce an AV voltage. This voltage is created either by means of rotating a magnet across a coil of wires or rotating a coil of wires through a stationary magnetic field (a magneto). A diode rectifier circuit converts the AC voltage to a DC voltage that charges a battery which then powers the LED’s to project a visible beam of light. The light switch is designed to alternately activate one LED or three LED’s.

You state that this merchandise should be classified under subheading 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other portable electric lamps designed to function by their own source of energy.

This claim is substantiated in noting the definition of flashlights: small battery-operated portable electric lights normally held in the hand by the housing itself, the primary function of which is to project a beam of light. In this regard, you state that the subject lamp is not a “flashlight” since it is not directly powered by the battery. However, it is the opinion of this office, with respect to the above-described electrical operation, that the subject lamp is directly powered by the battery, since the charged battery powers the LED’s for about 30 minutes.

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 (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: lamps: 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 Michael Contino at 646-733-3014.


Robert B. Swierupski

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