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NY N008014

March 21, 2007



TARIFF NO.: 8513.10.2000

Ms. Alexandra Latham
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a flashlight from China.

Dear Ms. Latham:

In your letter dated March 6, 2007, you requested a tariff classification ruling.

The merchandise under consideration is the MegaBright Self-Powered TurboMax™. The MegaBright Self-Powered TurboMax™ is described as a super bright 30 LED (Light Emitting Diode) work light with a 1 Watt (W) flashlight. A sample of the flashlight was provided with your ruling request and will be returned to you.

The MegaBright Self-Powered TurboMax™ is a rugged cordless rechargeable flashlight with three charging modes: self-powered charger, AC adapter charger and a 12 V (Volt) DC car adapter charger. The self-powered mode is provided by rotating a hand crank clockwise, which provides power to the flashlight without the use of batteries. This flashlight measures approximately 14 inches in length when straight. A rotating hinge near the center of the flashlight allows the upper portion to pivot into a 45-degree angle from the handle. This upper portion is dedicated to the light source and is roughly cylindrical in shape, measuring approximately 7½ inches long. On the side of the upper portion is a clear plastic lens approximately 5 inches long wrapped around 30 LED lamps arranged in 3 columns of 10. At the extreme end of this portion is a 1 inch round lens mounted over a single 1 W lamp. On the backside of the light head is a handy foldout hook. The lower portion or handle of the flashlight measures approximately 6½ inches long and is square shaped, measuring approximately 2 by 2 inches. This handle portion is ergonomically designed to fit comfortably in the hand with sculpted finger grooves that provide a positive grip. The handle incorporates the foldout rotating hand crank for self-powered charging. The handle also features a strong magnet for attaching the flashlight to a metal surface, an AC power socket for the other two modes of charging, and a two-position on-off rocker switch, to select light from the single lamp or the 30 LEDs.

The MegaBright Self-Powered TurboMax™ flashlight is imported packaged ready for retail sale within a plastic blister pack with a 12 V DC car adapter and AC adapter charger.

As imported above, the MegaBright Self-Powered TurboMax™ flashlight meets the definition of “goods put up in sets for retail sale.” According to GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The flashlight clearly provides the essential character of this set.

The applicable subheading for the MegaBright Self-Powered TurboMax™ flashlight 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 energy: Lamps: 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.


Robert B. Swierupski

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