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NY M86626




October 11, 2006

CLA-2-85:RR:NC:1:110 M86626

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000

Ms. Jane Johnson
Scarbrough International, Ltd.
10841 Ambassador Drive
Kansas City, MO 64153

RE: The tariff classification of LED flashlights from China.

Dear Ms. Johnson:

In your letter dated September 22, 2006, you requested a tariff classification ruling on behalf of your client Bushnell Outdoor Products. Two samples were submitted with your request and will be returned to you.

The submitted samples consist of the following lamps:
a battery-operated waterproof LED flashlight in a matte-black color (sku number 100100C), which measures approximately 6 inches long and 1 to 1✠inches in diameter, machined from aircraft quality aluminum. This flashlight is referred to as the “3 Watt Luxeon® White LED Flashlight” with a 100 lumen output. It has a push-button security switch on the rear to prevent accidental on and off. The flashlight head rotates into six click positions providing multiple light settings (off, high, medium, low beam, S.O.S. Morse Code flasher and continuous safety strobe flasher).
a battery-operated waterproof LED flashlight in a gun metal-gray color (sku number 100090C), which measures about 4½ inches long and 1 to 1✠inches in diameter, machined from aircraft quality aluminum. This flashlight is referred to as the “1 Watt Luxeon® White LED Flashlight” with a 30 lumen output. It has a push-button security switch on the rear to prevent accidental on and off. The flashlight head rotates into six click positions providing multiple light settings (off, high, medium, low beam, S.O.S. Morse Code flasher and continuous safety strobe flasher).

It is noted that both lamps have a “find-me” feature in the form of a glowing “B,” which is located on their rear lamp push-button. Further, both lamps are stated to include lithium batteries as well as a lanyard.

In your letter you suggest classification under 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, since these flashlights incorporate a strobe and Morse Code S.O.S. feature. However, these additional features do not require classification under subheading 8513.10.4000, HTSUS. The principal function of the subject merchandise, which is designed to meet the definition of a flashlight, is that of a flashlight.

The applicable subheading for these battery-operated LED flashlights will be 8513.10.2000, HTSUS, which provides for Portable electric lamps designed to function by their own source of energyLamps: Flashlights. The general 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 Thomas Campanelli at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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