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NY N018769

October 30, 2007



TARIFF NO.: 8513.10.2000

Ms. Francine Ramsey
P.O. Box 1199
350 Pioneer Drive,
Williston, VT 05495

RE: The tariff classification of a flashlight from Taiwan.

Dear Ms. Ramsey:

In your letter dated October 11, 2007 you requested a tariff classification ruling.

The merchandise under consideration is the 360° Clip-On Cane Light, item number 66280. A sample of the Clip-On Cane Light was submitted with your ruling request. The sample consisted of a battery powered ABS plastic flashlight, cylindrical in shape and measuring approximately 1.13 inches long by .8 inches in diameter. At one end is a recessed light emitting diode (LED) light bulb. When the bulb is pressed once, the light turns on; when pressed a second time, the light flashes; when pressed a third time, the light turns off. The flashlight is packaged with 3 LR44 batteries and a swivel clip designed to attach the flashlight to a round object such as a cane or walking stick.

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.” The 360° Clip-On Cane Light meets this definition by virtue of its design.

As imported, the 360° Clip-On Cane Light meets the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The flashlight clearly provides the essential character of this set.

The applicable subheading for the 360° Clip-On Cane Light, item number 66280, 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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