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NY N026264

April 30, 2008



TARIFF NO.: 8513.10.2000

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

RE: The tariff classification of flashlights from China.

Dear Ms. Ramsey:

In your letter dated April 11, 2008, you requested a tariff classification ruling.

Under consideration are Solar Energy LED Flashlights, model numbers 72640/Red, 72642/Green, and 72644/Black. The three models are identical except for the color of the housing; a sample of model number 72644/Black was submitted with your ruling request and will be returned to you. The flashlight measures approximately 2.5 inches long by 1.5 inches wide by .5 inches high, with a plastic rectangular housing designed to fit comfortably in the hand. A 1.75-inch steel chain with key ring is permanently affixed to the body of the flashlight. Integrated into the top of the housing is a 1.6 inch by .8 inch solar panel that charges the flashlight’s internal battery. Located at one end of the flashlight are two recessed LED bulbs with reflectors under a clear lens. The lights are controlled by a two-position “on-off” slide switch on the side of the housing.

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 Solar Energy LED Flashlight meets this definition by virtue of its design. Additionally, although the Solar Energy LED Flashlight is considered a composite good due to the incorporation of a keychain, its essential character is that of a flashlight.

The applicable subheading for the Solar Energy LED Flashlights, model numbers 72640/Red, 72642/Green, and 72644/Black, 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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