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NY C83530




January 30, 1998

CLA-2-85:RR:NC:2:227 C83530

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000

Mr. Dave Wickland
Pacific Trade Services, Inc.
25 Central Way, Ste. 220
Kirkland, WA 98033

RE: The tariff classification of flashlights from China.

Dear Mr. Wickland:

In your letter dated January 7, 1998, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of plastic battery-operated cylindrical-shape flashlights, known as the "Halloween Illuminators" (item number 60117), which measure approximately 9 to 10 1/2 inches in length (noting that some of these lamps do not have lenses). They feature removable plastic bulbar-shape head covers that depict macabre-like faces and possess slide-switch mechanisms, situated on their bodies, for activating their lights.

You state that this merchandise should be properly classified under subheading 9505.90.60, Harmonized Tariff Schedule of the United States (HTS), which provides for other festive, carnival or other entertainment articles. Although the head covers may be decorative in nature, they serve an ancillary role in regard to the flashlights (not traditionally associated with Halloween) which serve the functional use of providing light. Therefore, it has been determined that the subject articles are composite goods with the essential character of these items being imparted by the flashlight portion.

The applicable subheading for these flashlights, item number 60117, 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 15 percent ad valorem.

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 George Kalkines at 212-466-5794.

Sincerely,

Robert B. Swierupski
Director,

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