United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0862498 - NY 0862679 > NY 0862632

Previous Ruling Next Ruling



NY 862632


MAY 10 1991

CLA-2-85:S:N:N3D:227 862632

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000

Ms. Robin Muraoka
Rainbow Trading Company
P.O. Box 1684
Santa Monica, CA 90406

RE: The tariff classification of a flashlight from China.

Dear Ms. Muraoka:

In your letter dated January 9, 1991, you requested a tariff classification ruling.

The submitted sample is a small portable, plastic battery- operated flashlight which is affixed to a coil spring that is securely attached to a small metal key ring and plastic clip.

You state that this item is a key chain, known as the "Leashlite", with the other components added to enhance its utility. However, it is to be no- ted that the essential character of this composite article is imparted by its flashlight component and therefore is considered to be a flashlight for ta- riff classification purposes.

The applicable subheading for the above flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy... lamps: flashlights. The rate of duty will be 25 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

Previous Ruling Next Ruling

See also: