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 > 1997 NY Rulings > NY 803935 - NY 804553 > NY 804092

Previous Ruling Next Ruling
NY 804092





December 13, 1994

CLA-2-85:S:N:N3:227 804092

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000

Mr. C.K. Murphy
Eveready Battery Company, Inc.
P.O. Box 450777
Westlake, Ohio 44145-0616

RE: The tariff classification of a flashlight from China.

Dear Mr. Murphy:

In your letter dated November 9, 1994, you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted is a plastic cylinder-shape, battery-operated flashlight, known as the "Eveready Sport Gear Compact Light" (item number 8115), which measures approximately 4 1/2 inches long and 1 3/4 inches wide. It has a torch light that is activated by an "on/off" switch mechanism situated at its bottom. When the opposite ends of the lamp are pulled, the torch light moves down and converts into a free standing area light enclosed in a clear transparent plastic casing. It also possesses the following features: a swivel metal clip that can be used to attach the lamp to a belt or other piece of clothing and a sixteen inch looped textile cord, affixed to the bottom portion, for hanging and carrying purposes. It is stated that this light is designed to be used in various sports, thereby allowing the participants to have free use of their hands.

You claim that this merchandise should be properly classified under subheading 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy...lamps: other.

However, this office has determined that the subject lamp meets the definition of a flashlight in that it is a small battery-operated portable electric light, normally held in the hand by the housing itself, whose primary function is to project a beam of light. Although this merchandise may possess the secondary features of a stand-up/hands-free small light, it is primarily designed to be principally used as a flashlight and, therefore, considered to be a flashlight for tariff classification purposes.

The applicable subheading for the "Eveready Sport Gear Compact Light", item number 8115, 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...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
Area Director

Previous Ruling Next Ruling

See also: