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NY N007293




March 5, 2007

CLA-2-85:RR:E:NC:1:110

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000

Mr. Heidar Nuristani
Central Purchasing, LLC
3491 Mission Oaks Boulevard
Camarillo, CA 93012

RE: The tariff classification of a flashlight from China.

Dear Mr. Nuristani:

In your letter dated February 21, 2007 you requested a tariff classification ruling.

The merchandise under consideration is item number 95181, the Rechargeable 24 LED Work Light. It is roughly rectangular in shape, and measures approximately 8.8 inches in length by 2.75 inches in width by 1.5 inches in depth. The top half of the rectangle is dedicated to the light source, 24 LED bulbs arranged in a 3 by 8 grid. The bottom half of the rectangle is shaped to fit comfortably in the hand, and features sculpted finger grooves to provide a positive grip. The handle also sports an on-off push-button switch. A retractable 360-degree swivel hook is affixed to the back of the flashlight. Power for the flashlight is provided by an included rechargeable NI-MH 7.2 Volt (V) battery. An AC/DC adapter and DC 12-V cigarette light adapter will also be packaged and imported with the flashlight in a plastic clamshell case.

Headquarters Ruling 084852 defined flashlights as “small battery-operated portable electric lights normally held in the hand by the housing itself.” This definition was reaffirmed in HQ 955356 and 952559. The Rechargeable 24 LED Work Light meets this definition by virtue of its design.

As imported above, the Rechargeable 24 LED Work Light meets the definition of “goods put up in sets for retail sale.” According to GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The flashlight clearly provides the essential character of this set.

The applicable subheading for the Rechargeable 24 LED Work Light, item number 95181, 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 energy: Lamps: Flashlights.” The general rate of duty will be 12.5 percent ad valorem.

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 Thomas Campanelli at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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