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NY N017722

October 3, 2007



TARIFF NO.: 8513.10.2000

Ms. Selena Bryant
Lillian Vernon Corporation
2600 International Way
Virginia Beach, VA 23452

RE: The tariff classification of a flashlight incorporating a clock and a compass from China.

Dear Ms. Bryant:

In your letter dated September 25, 2007, you requested a tariff classification ruling.

The merchandise under consideration is described as a 360 Degree Torch Flashlight. According to the Lillian Vernon website, this flashlight measures approximately 5.5 inches long by 2 inches wide by 1.5 inches high and is powered by two “AA” batteries. The light end of the flashlight is hinged from the base handle at a 45 degree angle which allows the light portion to rotate 360 degrees. This converts the handheld inline flashlight into a right angle flashlight which can be place onto a flat surface directing the light beam into a horizontal direction. A clock with an LED time display and a directional compass are built into the handle of the flashlight.

The 360-Degree Torch Flashlight is a composite good consisting of different components classified under different headings. General Rule of Interpretation (GRI) 3(b) of the Harmonized Tariff System of the United States (HTSUS), provides, in relevant part, that composite goods which cannot be classified by 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. Based on the available information, the flashlight is the essential character of this item.

The applicable subheading for the 360-Degree Torch 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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