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HQ 967450





May 9, 2005

CLA-2 RR:CR:TE 967450 KSH

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000

Thomas M. Keating, Esq.
Hodes, Keating & Pilon
Attorneys at Law
39 South La Salle Street, Suite 1020
Chicago, Illinois 60603-1731

RE: Reconsideration of NY K87558; Classification of flashlights from China

Dear Mr. Keating:

This letter is in response to your request of November 1, 2004, on behalf of your client, Fiskars Brands, Inc., for reconsideration of NY K87558, dated August 10, 2004, as it pertains to the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of portable battery operated lights from China. Samples of the two portable lights at issue were forwarded with your request. In preparing this decision, consideration was given to the conference held between you and members of my staff on February 16, 2005 as well as your subsequent letter dated March 1, 2005.

FACTS:

In New York Ruling Letter (NY) K87558, dated August 10, 2004, two portable lights identified as “the Mantis™ Clamp Lamp” and the “Flash Flood™ Multi Light” were classified in subheading 8513.10.2000, HTSUSA, the provision for "portable electric lamps designed to function by their own source of energy lamps: flashlights.” The determination was based upon the samples meeting all of the criteria of a flashlight, i.e., a portable electric light normally held in the hand by the housing for the primary function of emitting a beam of light. Sanyo Electric Inc. v. United States, 496 F.Supp. 1311, aff’d., 642 F.2d 435 (1981).

The Mantis™ Clamp Lamp (part number 22-80056) is a small, streamlined, portable battery-operated light which you state is composed of advanced polymeric material and elastomeric heat diffusing material. It measures approximately 3 inches in length and is capable of being extended to a length of 12.5 inches. The bottom portion of the lamp is securely affixed to a clamp, measuring approximately three inches long. A metal clip-on attachment is also affixed to the back of the lamp. You state that the lamp is designed to be used as a heat resistant clamp light for a campsite barbeque grill or to read books in a low-light environment. A pushbutton switch on the lamp allows the user to scroll through three lighting modes: bright white light, night vision red light and a flashing red emergency beacon. The lamp utilizes two high-powered L.E.D. bulbs, one clear and one red, to provide the lighting modes.

The “Flash Flood™ Multi-Light” (part number 22-80058) is a round shaped portable battery operated light which is stated to be composed of advanced polymeric material and elastomeric materials. The light is incorporated on top of a bullet-shaped battery base, measuring approximately 3-5/8 inches high by 3-½ inches at its widest point. It features a small laterally affixed loop-shaped metal holder to which a metal hook is secured. The metal hook is attached to an internally housed 5-foot retractable zip cord designed to facilitate attachment of the light to trees, posts, limbs or tents. The light also has a removable magnetic back that allows hook free attachment to metal surfaces. The front of the lamp contains three clear L.E.D. bulbs and two red L.E.D. bulbs, all of which are covered by a clear plastic lens. A switch at the base allows the user to scroll through 4 lighting modes: focused white light, diffused white light, night vision red light and flashing red emergency beacon light.

ISSUE:

Whether the “Mantis™ Clamp Lamp” and the “Flash Flood™ Multi-Light” are classified as portable electric lamps designed to function by their own source of energy in subheading 8513.10.2000, HTSUSA, as flashlights, or in subheading 8513.10.4000, HTSUSA, as other than flashlights.

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.

It is your position that the Mantis Clamp Lamp and Flash Flood Multi-Light are classified in subheading 8513.10.4000, HTSUSA, as portable electric lamps designed to function by their own source of energy, other than flashlights. You maintain that the shape and design of the Mantis Clamp Lamp and Flash Flood Multi-Light differentiate them from a flashlight. The shape and design differences you cite to are “hands-free” capability and multi-function use as a spotlight, area lamp or emergency beacon. You argue that the Mantis Clamp Lamp is used in ways varying from that of a flashlight such as a clamp on pots or grills or to illuminate a low-light environment. You also state that its design lends itself to being positioned upright for use as a table lamp and, that when extended, the Mantis Clamp Lamp is not as sturdy or convenient to grasp as a traditional flashlight handle. You likewise assert that the Flash Flood Multi-Light has several functions which differentiate it from a traditional flashlight as it has four different lighting functions and it is capable of being tethered it to a tree, post or tent or stood upright if attached to a metal surface by its magnetic back. Although the articles may be held in the hand by the housing itself, you state that they do not need to be used in such a manner and that their use as a flashlight is subordinate to their hands free uses.

You also note that marketing and promotional materials demonstrate that the articles are designed and intended for multi-function use.

You argue that the merchandise in New York Rulings NY J816265, dated March 4, 2003 and NY I81063, dated May 10, 2002 which was classified in subheading 8513.10.4000, HTSUSA, is similar in design and use to the articles at issue as all could be hand-carried or placed in a vertical position and could be manipulated by adjusting the on/off switch or repositioning the flexible LED lights.

There is no dispute that the subject goods are described by and are thus classifiable in heading 8513, HTSUSA. The issue arises at the 8 digit level. Therefore, we begin the analysis using GRI 6. GRI 6 provides that for legal purposes, classification of goods in the subheading of a heading shall be determined according to the terms of those subheadings and any related subheading notes, and mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. GRI 6 thus incorporates GRIs 1 through 5 in classifying goods at the subheading level. In addition, unless the context otherwise requires, the relative section and chapter notes also apply.

Note 5 to Section XVI, HTSUS, reads as follows:

5. For the purposes of these notes, the expression "machine" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of chapter 84 or 85.

Note 3 to Section XVI, HTSUS, dictates that a multi-function machine, such as the Mantis Clamp Lamp and Flash Flood Multi-Light, should be classified according to its principle function. Note 3 to Section XVI, HTSUS, reads in pertinent part as follows:

3. Unless the context otherwise requires . . . other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.

The ENs to the section notes state the following in pertinent part:

(VI) MULTI-FUNCTION MACHINES AND COMPOSITE MACHINES

(Section Note 3)

In general, multi-function machines are classified according to the principal function of the machine.

Flashlights have been defined as small, battery operated, portable electric lights normally held in the hand by the housing. Sanyo Electric Inc. v. United States, 496 F.Supp. 1311, aff’d., 642 F.2d 435 (1981). The primary function of a flashlight is to project a beam of light.

The articles meet the definition of a flashlight as established in Sanyo Electric, supra, and will be used as such. The clamp, clip and extending arm and stand are secondary attributes to the Mantis Clamp Lamp, as are the magnetic back, clip and built-in zip cord to the Flash Flood Multi-Light. The lighting device in the Mantis Clamp Lamp functions as a flashlight with a telescoping head and base to enable it to temporarily be used as a reading light or heat resistant food monitor light. The lighting device in the Flash Flood Multi-Light also functions as a flashlight with a built-in cord and magnetic back to be temporarily attached to a tree or tent. Since the devices in question project a beam of light, are battery-operated and are held in the hand by their housing, the Mantis Clamp Lamp and Flash Flood Multi-Light are flashlights and cannot simultaneously be considered something "other than a flashlight." As between the two subheadings at issue, only the text of subheading 8513.10.2000, HTSUSA, describes the articles, and it does so eo nomine.

Based upon our examination of the samples, and the role the flashlight plays in relation to the overall use of the devices, it is our opinion that the principal function of the Mantis Clamp Lamp and Flash Flood Multi-Light is that of a flashlight.

While the Mantis Clamp Lamp and Flash Flood Multi-Light incorporate different lighting functions including that as an emergency beacon, such functions do not require classification in subheading 8513.10.4000, HTSUSA. Emergency Beacons are classified ass electrical visual signaling apparatus of heading 8531, HTSUSA. Although the articles incorporate such a function, in accordance with LN 3 to Section XVI, HTSUSA, the articles principally function as flashlights of heading 8513, HTSUSA. See HQ 951855, dated July 24, 1992 (Beam-N-Blink light with flashlight and emergency beacon features classified as a flashlight).

The advertising for the Mantis Clamp Lamp emphasizes its capacity as a flashlight noting on its retail label that it can be used as a flashlight, reading light or heat resistant food monitor light and states it can be folded into a compact flashlight. Likewise, the Flash Flood Multi-Light also notes on its retail label that it can be used as a magnetic tent light, tethered area light and flashlight. A lantern has a handle on its framework so that it can be carried. An article may be classified as a lantern where it does not have a handle if the lights are not contained within the hand held housing. See NY J81265, dated March 4, 2003. Subheading 8513.10.2000, HTSUSA, covers flashlights. Subheading 8513.10.4000, HTSUSA, covers all other portable electric lamps designed to function by their own source of energy. You cite to several rulings for the proposition that an article whose lighting apparatus is contained in the article’s plastic housing may be classified as a lantern. It must be noted that the rulings you cite, however, were classified as lanterns inasmuch as they had a handle. See HQ 966263, dated May 28, 2003 and NY G84711, dated December 13, 2000. The mini lantern the subject of the other ruling to which you cite, NY K82118, dated January 15, 2004, was classified in accordance with GRI 3(c) as no principal function could be determined. The principal function of the articles at issue, herein are as a flashlight.

The lamp of NY J81265 was composed of a bullet shaped body with three separate flexible tube-shaped LED lights was found to principally function as a lantern because the flexible tube shaped lights were not within the hand-held housing but were affixed to the exterior of the bullet shaped body. Both of the articles at issue contain the lighting within the hand held housing of the unit. Thus, they are not substantially similar to the lamp of NY J81265. The light at issue in NY I81063 was a battery-operated three-function light that could operate as an overhead lamp, a spotlight and warning flasher. It could be held in the hand or placed in a vertical position. As stated in NY K87558, the light of NY J81265 had no principal function and was classified in accordance with GRI 3(c). As previously discussed, supra, the principal function of the articles at issue herein is as a flashlight.

HOLDING:

The samples identified as the “Mantis™ Clamp Lamp” and Flash Flood™ Multi-Light” are classified in subheading 8513.10.2000, HTSUSA, the provision for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: Lamps: Flashlights." The general column one duty rate is 12.5 percent ad valorem.

NY K87558, dated August 10, 2004, is hereby affirmed.

Sincerely,

Myles B. Harmon, Director

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