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NY N011794




June 4, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000

Mr. John C. Anctil
Livingston Trade Services Inc.
100 Walnut Street
Champlain, NY 12919

RE: The tariff classification of flashlights from China.

Dear Mr. Anctil:

In your letter dated May 11, 2007, you requested a tariff classification ruling on behalf of your client, Rich Frog Industries Inc.

Under consideration are six styles of flashlights. Samples of two styles, the Frog Flashlight, item number 2334, and the Glow Bat Flashlight, item number 2336, were submitted with your ruling request. Each flashlight measures approximately 2.5 inches by 3 inches by .75 inches at its widest points. In shape, these flashlights resemble flattened ovoids, and are designed to be carried comfortably in the hand. Each features an LED bulb encased in a plastic housing, and incorporates an on-off slide switch. Additionally, the top half of the Frog Flashlight’s housing is decorated with a stylized frog design; the top half of the Glow Bat Flashlight’s housing glows in the dark and features a stylized bat design. Each flashlight is powered by and packaged with two “AA” batteries in a cardboard blister pack.

In your ruling request you suggest a classification of 8513.10.4000 as portable lamps other than flashlights. Headquarters Ruling 952559 defined flashlights as “small battery-operated portable electric lights normally held in the hand by the housing itself, the primary function of which is to project a beam of light.” Both the Frog and Glow Bat Flashlights meet this definition by virtue of their design. The rulings you cite as supporting your classification all refer to portable lamps that are not designed to be carried in the hand by their housing. In addition, your ruling request refers to the merchandise under consideration as “Children’s Animal Flashlights”, and the packaging of both items clearly and repeatedly refers to them as flashlights.

The applicable subheading for the Frog Flashlight, item number 2334, and the Glow Bat Flashlight, item number 2336, 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.

Sincerely,

Robert B. Swierupski
Director,

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