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NY K87558

August 10, 2004
CLA-2-85:RR:NC:1:108 K87558


TARIFF NO.: 8513.10.2000

Ms. Linda Lee
Fiskar Brands, Inc.
2537 Daniels Street
Madison, WI 53718

RE: The tariff classification of flashlights from Taiwan or China.

Dear Ms. Lee:

In your letter dated July 19, 2004, you requested a tariff classification ruling.

The subject merchandise, based on the submitted samples, consists of the following flashlights that are advertised for outdoor use:
the “Mantis Clamp Lamp” is a small streamlined portable battery-operated flashlight, which is composed of plastic, that measures approximately 3 inches long. The lamp is securely affixed to a plastic articulated arm, measuring nearly 10 inches long, with its bottom portion securely affixed to a plastic clamp measuring about 3 inches long. Being designed in this manner, it is indicated that the lamp can be secured to a cooking utensil as a heat-resistant food-monitor light, as well as being adjusted to stand alone for reading when required. This lamp contains two top LED light bulbs, one clear and the other red, which are covered by a clear plastic lens. There is a button, located at the top of the flashlight, that when initially depressed emits a clear beam of light; when depressed again emits a red beam of light; and when finally depressed emits a flashing red light. There is also a full-length posterior metal clip-on attachment.
the “Flash Flood Multi-Light” is a round-shaped portable battery-operated plastic flashlight, incorporated atop a bullet-shaped base for the batteries, that measures approximately 3 inches high by 3 ½ inches at its widest point by 1 ½ inches in depth. The main body of the lamp features a small laterally affixed loop-shaped metal holder for securing the metal claw of the built-in zip cord emanating from its opposite side, all designed for affixing the lamp around an object, i.e., a tree; and on its posterior, a magnetic clip-on attachment, as well as a removable magnetic circular plate for providing a hook-free attachment to tents or cars. The front portion of the lamp contains five LED light bulbs: three clear light bulbs situated diagonally and two red light bulbs positioned on each side of the middle clear bulb, all covered by a clear plastic lens and surrounded by a rubber-like exterior. At one end of the battery case, there is a round knob that when initially turned activates the clear LED bulb in the center to function as a flashlight; when turned again, it activates all the LED bulbs to principally function as a flashlight; when turned a third time, the knob activates the two red LED bulbs for diffuse night-vision lighting; and when finally turned, the knob activates the two red LED bulbs to flash as an emergency blinker. It is noted that the bottom of its base has two small built-in stands.

You claim that the subject lamps should be properly classified under subheading 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy, other than of flashlights. This claim is supported in citing two NY Rulings: I81063 dated May 10, 2002, and J81265 dated March 4, 2003. In NY Ruling I81063, the issue was a battery-operated three-function light that was stated to operate as an overhead lamp, a spotlight, and a warning flasher, noting this lamp was designed to be hand-carried or placed in a vertical position for easy lighting. The other New York Ruling, J81265, described a portable lamp designed with a bullet-shaped battery chamber with three flexible tube-shaped LED lights, in addition to a textile cord, for the purpose of serving as a portable table lantern or hanging lamp.

In the first cited NY Ruling, I81063, it was determined that the subject lamp had no principal function and therefore, based on General Rule of Interpretation 3 ©, should be classified under the subheading (in this instance, 8513.10.4000, HTS) which occurs last in numerical order among those which equally merit consideration. In the next ruling, J81265, the lamp was found to be principally constructed to function as a lantern rather than as a flashlight.

The applicable subheading for the Mantis Clamp Lamp and the Flash Flood Multi-Light, which are considered to principally function as flashlights, 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 Michael Contino at 646-733-3014.


Robert B. Swierupski

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