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NY M86084




August 24, 2006

CLA-2-85:RR:NC:1:108 M86084

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000; 8512.20.2040

Ms. Courtney Cabin
Phoenix International Freight Services, Ltd. 855 IL Route 83
Bensenville, IL 60106

RE: The tariff classification of flashlights with key rings, as well as interior automobile lights from China.

Dear Ms. Cabin:

In your letter dated August 15, 2006, on behalf of The Faucet Queens, Inc., you requested a tariff classification ruling. Samples are being returned as requested.

The submitted samples consist of the following composite articles:

The L.E.D. Light Keychain (item number 73309) is a small battery-operated plastic LED flashlight with a bottom split key ring onto which is attached two metal key rings, both connected by a cylindrical plastic attachment; by pressing down on the lamp’s midsection, a beam of light is activated.

The Crystal L.E.D. Glow Keychain (item number 73317) is a small battery-operated LED flashlight with a crystal-like faceted plastic body and a metal base; there is both a metal snap hook closure and key ring affixed to the bottom portion of this small lamp. When the lamp’s base is turned, a beam of light is activated.

The UFO L.E.D Keychain (item number 73306) is a small oval-shaped battery-operated metal LED flashlight with a metal key ring affixed to the lamp’s bottom portion. When the lamp’s midsection is depressed, a beam of light is activated.

There is also submitted three interior auto-dash lights, which consist of the following: the LED Glow Dash Lights, item number 73170, that feature dual lights with suction-like attachments, all affixed to a cigarette lighter’s plug-in device; the Dolphin L.E.D. Dash Plug-In, item number 73171, that features a dolphin-shaped light cover affixed to a cigarette lighter’s plug-in device; and the Buddha L.E.D. Dash Plug-In, item number 73172, that features a Buddha-shaped light cover affixed to a cigarette lighter’s plug-in device. All of these lights are specifically designed for automobile use.

You claim that the above composite articles (item numbers 73309, 73317, and 73306), being composed of metal and plastics, should be classified in chapter 39 which covers plastics and articles thereof or chapter 73 which covers articles of iron or steel. However, since the essential character of these composite articles are found to be imparted by the flashlights, consideration of classification within the headings of chapters 39 and 73 is precluded.

You also claim that the automobile dash lights should be classified under heading 8708, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts and accessories of the motor vehicles of headings 8701 to 8705. However, these auto lights, considered to be machines in chapter 85, have been determined to be more specifically provided for as electrical lighting of a kind used for motor vehicles in heading 8512, HTS. Further, since legal note 2(f) to section XV11, covering the motor vehicles of chapter 87, excludes electrical machinery or equipment of chapter 85, consideration of classification under heading 8708, HTS, is precluded.

The applicable subheading for the small battery-operated flashlights with key rings will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

The applicable subheading for the automobile dash lights will be 8512.20.2040, HTSUS, which provides for other lighting equipment for the vehicles of subheading 8701.20 or heading 8702, 8703, 8704, 8705 or 8711. The rate of duty will be free.

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

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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