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NY M83302

June 6, 2006

CLA-2-85:RR:NC:1:108 M83302


TARIFF NO.: 8513.10.2000

Mr. Patrick Gallagher
Gallagher Transport International, Inc.
P.O. Box 39005
4730 Oakland Street, #210
Denver, CO 80239

RE: The tariff classification of a flashlight from China.

Dear Mr. Gallagher:

In your letter dated May 24, 2006, on behalf of Coast Cutlery Co., you requested a tariff classification ruling.

The submitted sample is a portable battery-operated cylindrical flashlight, measuring approximately 4 inches long, which is known as the Tac Torch 4-Color Recon Light. Its top lamp housing incorporates six high-intensity LED light bulbs with four button-shaped light switches for activating different-colored LED light beams (white, blue, green, red, and different combinations of these colored light beams). It is also retail-packed, at the time of importation, with a textile lanyard that can be affixed to the bottom of the flashlight.

You state that this lamp, which was originally developed and designed for use by military units on night patrol, is a signaling device since each of its four colors can be used to convey a prearranged signal between units in the field. Based on this reasoning, it is claimed that this lamp should be classified under subheading 8531.80.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electric visual signaling apparatus : other apparatus: other.

Although you claim that each of the different-colored LED lights can be used for prearranged signaling, this product is clearly advertised on its retail packing as follows: the white beam is for general use; the blue beam enables quick blood identification; the green and red beams preserve night vision; and the red beam can also signal an emergency.

Further, the subject merchandise meets the definition of a flashlight: a small battery-operated portable electric light normally held in the hand by the housing itself, the primary function of which is to project a beam of light. In this regard, it is found that the instant lamp is not of the same class or kind of merchandise which is classifiable under subheading 8531.80.0050, HTS, thereby precluding consideration of classification under that subheading.

The applicable subheading for the Tac Torch Recon Light 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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