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HQ 967976




April 20, 2006

CLA-2 RR:CTF:TCM 967976 KBR

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000

Robert J Leo, Esq.
Meeks & Sheppard
330 Madison Avenue, 39th Floor
New York, NY 10017

RE: Companion Flashlight/Lantern

Dear Mr. Leo:

This is in reference to your letter on behalf of The Coleman Company, Inc., dated October 12, 2005, to the Bureau of Customs and Border Protection (“CBP”), Director, National Commodity Specialist Division, New York, in which you requested a binding ruling concerning the classification of a Companion™ Lantern under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You also provided a sample for our review. The binding ruling request was referred to this office for reply.

FACTS:

The subject article, “Companion™ Lantern”, model number 5373, is a portable, battery operated plastic flashlight which may be adjusted to become an area light. The flashlight/lantern measures approximately 6 ¼ inches high when not extended and 8 inches high when extended. It has a flared, dome-like top with a cylindrical midsection and a base. The flared, dome-like top makes it look like a miniature version of a traditional table-top camping lantern. When not extended, the base incorporates a filament light bulb with a reflector and lens and operates as a strong-focused beam. When the flashlight is extended, the light bulb is raised into a clear-translucent cylindrical midsection to become an area light which may be used in a standing position. There is a push-button switch in the midsection to activate the light. The article is easily held in the hand. The top of the article has an accessory nylon-wrist lanyard for ease in carrying or to allow the light to be used in a hanging position. The light functions on 4 “AA” batteries. The batteries are enclosed in a separate and visible area of the retail packaging.

On the front of the packaging for the Companion™ Lantern, in large print the same size as the trademarked name of the article, the article is described as a “RETRACTABLE FLASHLIGHT”. The packaging also describes the article as “CONVERTS EASILY From flashlight into area light when extended” and “Operates as a concentrated flashlight beam and also an area lantern”. The packaging also states “DURABLE HOUSING Protects lantern against breakage”, and in small print, “The assigned Coleman lantern rating is based on brightness and runtime, two of the most desired attributes in a Coleman lantern. This personal-size battery lantern has been given a rating based on its relative position within the Coleman line of personal-size battery powered lanterns.”

You believe that the Companion™ Lantern should be classified in heading 8513, HTSUSA, specifically subheading 8513.10.4000, HTSUSA, as “[p]ortable 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: [l]amps: [o]ther.”

ISSUE:

Should the subject Companion™ Lantern be classified as a “flashlight” under the HTSUSA?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.

The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level. The ENs, although neither dispositive nor legally binding, facilitate classification by providing a commentary on the scope of each heading of the HTSUSA, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

The HTSUSA provisions under consideration are as follows:

8513 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:

8513.10 Lamps:

8513.10.2000 Flashlights

8513.10.4000 Other

The Section XVI, HTSUS, legal notes state, in pertinent part, the following:

Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted 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.

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.

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

(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.

Where it is not possible to determine the principal function, and where, as provided in Note 3 to the Section, the context does not otherwise require, it is necessary to apply General Interpretative Rule 3 (c); such is the case, for example, in respect of multi-function machines potentially classifiable in several of the headings 84.25 to 84.30, in several of the headings 84.58 to 84.63 or in several of the headings 84.69 to 84.72.

There is no dispute that the subject good is described by and is thus classifiable in heading 8513, HTSUS. The issue arises at the 8 digit level. Therefore, we begin the analysis using GRI 6. 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. Subheading 8513.10.20, HTSUS, covers flashlights. Subheading 8513.10.40, HTSUS, covers all other portable electric lamps designed to function by their own source of energy. Here, the lighting device functions as a flashlight with a telescoping head and base to enable it to temporarily be used as an area light. You argue that pursuant to Section XVI, Note 3, the principal function of the Companion™ Lantern is as a “personal area lantern”, not as a flashlight, and it should therefore be classified in subheading 8513.10.4000, HTSUSA, as other than a flashlight.

While the Companion™ Lantern incorporates both a flashlight function and an area light function, such functions do not require classification in subheading 8513.10.4000, HTSUSA. Section XVI, Note 3, HTSUSA, states:

Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and 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.

Although the article incorporates an area light feature, in accordance with Section XVI, Note 3, the article principally functions as flashlight 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 packaging of the Companion™ Lantern seems to acknowledge the primacy of the flashlight function when on the front of the packaging in large print, the same size as the trademarked name of the article, it is described as a “RETRACTABLE FLASHLIGHT”. Further, when discussing both functions of the article, the packaging puts the function of ‘flashlight’ in the primary position when it describes the article as “CONVERTS EASILY From flashlight into area light when extended” and “Operates as a concentrated flashlight beam and also an area lantern”.

CBP has previously ruled that for other similar multi-purpose lights the principal function of the article was determined by the flashlight feature and the lights have been classified in subheading 8513.10.2000, HTSUSA. See HQ 967450 (May 9, 2005), HQ 964495 (February 12, 2001), HQ 967480 (June 2, 2005), NY 804092 (December 13, 1994), NY K87841 (June 27, 2004), NY R00399 (June 2, 2004) (concerning another Coleman flashlight/lantern), and NY I84814 (August 16, 2002).

Here the principal function of the article is as a flashlight. The article meets the definition of a flashlight as established in Sanyo Electric, supra, and will be used as such. The pull-out area light function and textile cord are secondary attributes to the Companion™ Lantern. The lighting device in the Companion™ Lantern functions as a flashlight with an attached cord which may temporarily be used as an area light and attached to a tree or tent or placed upright. Since the device in question projects a beam of light, is battery-operated and is held in the hand by its housing, the Companion™ Lantern is a flashlight 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 article, and it does so eo nomine.

Alternatively, you argue that if the principal function cannot be determined then, using GRI 3(c), the merchandise should be classified in the later descriptive subheading, in this case, 8513.10.4000, HTSUSA. First, GRI 3 can only be used when goods are, prima facie, classifiable under two or more subheadings. That is not the case here as discussed above. The merchandise is classifiable at GRI 1 in the eo nomine provision for flashlights in subheading 8513.10.2000, HTSUSA. The principal function of this merchandise can be determined and we need not resort to GRI 3(c) for classification purposes. See HQ 964495 (February 12, 2001).

The Companion™ Lantern is packaged with 4 AA batteries included in a separate and visible area of the retail packaging. The batteries are classifiable in heading 8506, HTSUSA, a different heading than the light component. The light and batteries meet the GRI 3(b) and attendant EN (X) definition of “goods put up in sets for retail sale.” First, the article consists of at least two different items which are, prima facie, classifiable in two different headings. Secondly, the items are put up together to carry out the specific activity of providing light and the items will be used together or in conjunction with one another. Lastly, the articles are put up in a manner suitable for sale directly to users without repacking. We thus believe that the Companion™ Lantern and batteries qualify as a set of GRI 3(b); and we must now determine which item imparts the essential character to the set.

The factor which determines essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. GRI 3(b) EN (VIII). In this case, it is clear that the light component will provide the essential character for the set. Therefore, the Companion™ Lantern, packaged with batteries, is classified in heading 8513, HTSUSA, specifically subheading 8513.10.2000, HTSUSA, as “[p]ortable 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: [l]amps: [f]lashlights.”

HOLDING:

Pursuant to Section XVI, Note 3, GRI 1 and GRI 3(b), the Companion™ Lantern is classified in heading 8513, HTSUSA, specifically subheading 8513.10.2000, HTSUSA, as “[p]ortable 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: [l]amps: [f]lashlights.” The 2006 column one general rate of duty is 12.5% ad valorum.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on the World Wide Web at www.usitc.gov/tata/hts.

Sincerely,

Gail A. Hamill, Chief
Tariff Classification and Marking Branch


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