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NY N009018




April 5, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000, 9405.30.0040

Mr. Nestor A. Scherbey
NAS Global Trade, Ltd.
3516 Tripoli Court SE, Suite 1943
Grand Rapids, MI 49546

RE: The tariff classifications and country of origin markings of a flashlight from Taiwan and a Christmas tree light set from China.

Dear Mr. Scherbey:

In your letter dated March 24, 2007, you requested a tariff classification and country of origin marking ruling. The submitted samples will be returned to you as requested.

Under consideration are the Safety Light and the Christmas Tree LED Light Set. The Safety Light is a cylindrically-shaped flashlight measuring approximately 23.5 inches long by 2.5 inches in diameter at its widest points. On one end of the flashlight, a white LED (Light Emitting Diode) light bulb is encased in a domed plastic light head. The handle of the flashlight features three reflectors that can be extended out from the flashlight, creating a tripod stand. Nine red flashing LEDs embedded in the flashlight housing can be activated by the user. When the reflectors are extended, the light head can be swiveled 180 degrees and pivoted 270 degrees. The handle also incorporates two push-button switches, one of which turns the flashlight on and off, while the other activates and shuts off the flashing red LEDs. The Safety Light is powered by six “AA” batteries, and is imported with a plastic cylindrical case for storage.

Customs and Border Protection defined flashlights in HQ 084852 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 Safety Light meets this definition by virtue of its design.

The Christmas Tree LED Light Set consists of a main power cord measuring approximately 9 feet long that incorporates 24 evenly distributed multicontact cylindrical sockets, a footswitch pedestal featuring a push-button switch, a 110-Volt (V) 60 Hertz (Hz) AC power adapter, and 24 LED bulbs permanently encased in individual plastic housings with a 29-inch length of wire terminating in a multicontact cylindrical plug. The housings range in size from 2 inches high to 3.5 inches high, and resemble a globe, an icicle, or a star. In use, the main power cord is positioned vertically along the trunk of a Christmas tree and plugged into the footswitch pedestal, into which the power adapter is also plugged. The electrical wires attached to the LED bulbs and housings plug into the sockets of the main power cord; the bulbs are suspended from the branches of the tree by means of attached swivel hooks. To activate the lights, the user presses or steps on the push-button switch of the footswitch pedestal.

As submitted, the country of origin markings displayed on the samples meet the requirements of Title 19, Code of Federal Regulations (C.F.R.), Part 134 and Title 19, United States Code (U.S.C.), Part 1304.

The applicable subheading for the Safety Light 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 (for example, dry batteries, storage batteries, magnetos): Lamps: Flashlights.” The general rate of duty will be 12.5 percent ad valorem.

The applicable subheading for the Decorative Christmas Tree LED Lights will be 9405.30.0040, HTSUS, which provides for “Lamps and lighting fittings: Lighting sets of a kind used for Christmas trees: Other.” The general rate of duty will be 8 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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