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NY R00819




October 7, 2004

CLA-2-85:RR:NC:1:108 R00819

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000

Mr. Troy D. Crago
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a telescopic flashlight from China.

Dear Mr. Crago:

In your letter dated September 13, 2004, you requested a tariff classification ruling.

The subject merchandise, based on the submitted information, is a battery-operated cylindrical-like flashlight, item number W014DA04008, that is stated to measure 7 ½ inches in height by 2 inches in diameter. It consists of a filament bulb with reflector and lens, a push-through on/off light-switch mechanism, and a round-shaped base with a pullout tab for assistance in standing. It is noted that the lamp head, which is attached to two telescopic-adjustable antenna-like arms, can be extended upwards and tilted downwards for use as a temporary desk lamp. It is noted that even when extended, the lamp can still be held in the hand by the housing and used as a flashlight.

The question was raised as to whether this merchandise is 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 energyLamps: Other than flashlights.

It should be noted that a flashlight has been defined as a small battery-operated portable electric light normally held in the hand by the housing itself, the primary function of which is to project a beam of light. The subject lamp certainly meets this definition. Therefore, this merchandise, which possesses the ancillary feature of converting to a temporary desk lamp, is considered to be designed primarily to function as a flashlight.

The applicable subheading for this telescopic 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 energyLamps: Flashlights. The rate of duty will be 12.5 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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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