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NY N009133

April 10, 2007



TARIFF NO.: 8513.10.2000

Joann Hobbs
Ja-Ru Inc.
4030 Phillips Highway
Jacksonville, FL 32207

RE: The tariff classification of a flashlight from China.

Dear Ms. Hobbs:

In your letter dated March 26, 2007, you requested a tariff classification ruling. The submitted sample will be returned to you.

The merchandise under consideration is the Backyard Fun Flashlight. This flashlight measures approximately 4.25 inches long by 2.25 inches in diameter at its widest points, requires two “AA” batteries for power, and is constructed of plastic. One end of the flashlight features a single incandescent lamp, clear plastic lens and reflector. The handle incorporates a slide on-off switch and a textured surface to provide a positive grip. The Backyard Fun Flashlight will be packaged for retail sale in a cardboard and plastic blister pack.

Headquarters Ruling 084852 defined flashlights as “small battery-operated portable electric lights normally held in the hand by the housing itself.” The Backyard Fun Flashlight meets this definition by virtue of its design.

The applicable subheading for the Backyard Fun 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 (for example, dry batteries, storage batteries, magnetos): 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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