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NY L89547

January 26, 2006

CLA-2-85:RR:NC:1:108 L89547


TARIFF NO.: 8513.10.2000

Ms. Andrea Holtan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a pair of rechargeable flashlights with emergency-blinking/flashing lights from China.

Dear Ms. Holtan:

In your letter dated December 22, 2005, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is a pair of streamlined, battery-operated, rechargeable flashlights (item number 885860), measuring approximately 5 ½ inches long, that incorporate three super-bright LED light bulbs at the front portion, as well as a bilaterally located red LED light bulb with a translucent amber-colored covering, which is near the lamp’s front portion. There is a hand crank, in the rear of the lamp, to generate up to 45 minutes of continuous lighting. Further, there is a top push-button light switch that when depressed activates all the LED lights to function in the capacity of a powerful flashlight; and when depressed again activates all the above-described lights to blink/flash for visual signaling.

You state that there is no single function that imparts the essential character to this merchandise, and therefore, based on General Rule of Interpretation 3(c), this article 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.

However, these lighting functions do not require classification under subheading 8513.10.4000, HTS, in specifically noting that the emergency-lights are classified as electrical visual-signaling apparatus of heading 8531, HTS. Further, Legal Note 3 to Section XVI, dictates that a multi-function machine, such as the instant merchandise, should be classified according to its principal function. Note 3 to Section XVI, reads in pertinent part as follows:

Unless the context otherwise requiresother machines designed for the purpose of performing two or more complementary or alternative functions are to classified as if consisting only of that component or as being that machine which performs the principal function.

In this regard, the subject article, which is designed to meet the definition of a flashlight, has been found to principally function as a flashlight.

The applicable subheading for these battery-operated, rechargeable flashlights with emergency-blinking/flashing lights will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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