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NY M81636

March 9, 2006

CLA-2-85:RR:NC:1:108 M81636


TARIFF NO.: 8513.10.2000

Ms. Carol Robertson
Carmichael International Service
533 Glendale Blvd.
Los Angeles, CA 90026-5097

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

Dear Ms. Robertson:

In your letter dated February 10, 2006, on behalf of Innovative Concepts Corporation, you requested a tariff classification ruling.

The submitted sample is a streamlined, battery-operated, rechargeable flashlight, measuring approximately 5 ½ inches long, that incorporates three super-bright LED light bulbs at its 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 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 believe that this merchandise should be classified under subheading 8513.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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, since it covers neither flashlights nor emergency-warning lights. 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 this battery-operated, rechargeable flashlight 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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