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NY N008876

April 6, 2007



TARIFF NO.: 8513.10.2000

Ms. Lea Marie Ford
John S. Connor Inc.
799 Cromwell Park Drive
Suite Q_H
Glen Burnie, MD 21061

RE: The tariff classification of a finger tip light from China.

Dear Ms. Ford:

In your letter dated March 26, 2007, you requested a tariff classification ruling on behalf of your client, A & A Global Industries.

The merchandise under consideration is described as a Finger Tip Light. The housing of this light is constructed of clear plastic and is cylindrical in shape with a diameter of ½ inch, and measures approximately 1¼ inch long. Three nickel cadmium button cell batteries power a single light emitting diode (LED) bulb. A vinyl strap is attached to the housing of the light and may be used for slipping over a single finger.

Customs and Border Protection defined flashlights in HQ 084852 as “small battery-operated portable electric lights normally held in the hand by the housing itself.” This definition was reaffirmed in HQ 955356 and 952559. The Finger Tip Light meets this definition by virtue of its design.

The applicable subheading for the Finger Tip 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 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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