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NY N025465

April 23, 2008



TARIFF NO.: 8513.10.2000

Mr. Barry Rosenstock
140 58th Street
Building A, Suite 6W
Brooklyn, NY 11552

RE: The tariff classification of a flashlight from China.

Dear Mr. Rosenstock:

In your letter dated March 31, 2008, you requested a tariff classification ruling.

The merchandise under consideration is the “D-Lights” Animal Keychain LED Light, item number 29085-1. It is a plastic flashlight shaped to resemble one of six stylized animal shapes, including a cat, a chicken, a dog, a gorilla, a hippo, or a terrier. You state the flashlight measures approximately 1.5 inches wide by 1.75 inches high by 1.5 inches deep. A 1.5-inch metal keychain with a “lobster-claw”-style clip is permanently affixed to the body of the flashlight by means of a plastic grommet on the back of the animal’s head. To operate the flashlight, the user pulls back on the grommet; the animal’s mouth opens, and an LED bulb illuminates. The user must continually hold down the grommet in order to maintain the beam of light. The flashlight is powered by an included button-cell battery, and will be packaged for retail sale in a cardboard-backed blister pack.

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.” The “D-Lights” Animal Keychain LED Light meets this definition by virtue of its design. Additionally, although the “D-Lights” Animal Keychain LED Light is considered a composite good, its essential character is that of a flashlight.

The applicable subheading for the “D-Lights” Animal Keychain LED light, item number 29085-1, 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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