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NY N021616

January 23, 2008



TARIFF NO.: 8513.10.2000

Ms. Sonal Mundhra
Sona Enterprises
7825 Somerset Boulevard, Unit D
Paramount, CA 90723

RE: The tariff classification of a flashlight from China.

Dear Ms. Mundhra:

In your letter dated January 7, 2008 you requested a tariff classification ruling.

The merchandise under consideration is described as an LED light charged by hand dynamo, Item Number SL-5053, which is a self-powered flashlight. This flashlight is made entirely of plastic and is shaped to fit comfortably in the hand, and is fitted with sculpted finger grooves for a positive grip. You state that the housing is made entirely of plastic, measures approximately 5½ inches long by 2 inches wide by 2¼ inches deep. One end of the flashlight features LED lamps set into a reflector under a clear lens, which will project a steady beam of light. The top of the flashlight sports a push-button on-off switch, while situated on the bottom of the unit is a foldout, rotating hand-crank used to charge an internal battery.

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.

The applicable subheading for the LED light, Item Number SL-5053 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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