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NY N015498

August 20, 2007



TARIFF NO.: 8513.10.2000

Ms. Lisa Morales
Bullet Line, LLC
15959 NW 15th Avenue
Miami, FL 33169

RE: The tariff classification of a flashlight multi-tool from China.

Dear Ms. Morales:

In your letter dated August 8, 2007 you requested a tariff classification ruling.

The merchandise under consideration is a flashlight multi-tool. It consists of a portable electric light designed to fit comfortably in the hand, from the handle of which various built-in tools, including a knife, scissors, and a saw, unfold. This flashlight multi-tool also features a blinking red light controlled by the same switch as the main light; however, they may not be operated simultaneously.

Headquarters Ruling 952559 defined flashlights as a “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.” This portable electric light meets this definition by virtue of its design. Additionally, although the flashlight multi-tool is considered a composite good, its essential character is that of a flashlight.

The applicable subheading for the flashlight multi-tool 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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