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NY N009297




April 12, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000

Mr. Mike Padesky
Spectrum Brands, Inc.
601 Rayovac Drive
Madison, WI 53711-2497

RE: The tariff classification of a flashlight from China.

Dear Mr. Padesky:

In your letter dated March 26, 2007, you requested a tariff classification ruling.

The merchandise under consideration is a Highbeam Utility Auto Light. This light is a battery powered hand held utility light constructed of ABS plastic, and measures approximately 12 inches long by 3½ inches by 1 inch wide. The lower half of the plastic housing is contoured to fit your hand. The upper half of the housing features a utility light measuring approximately 5 inches high by 3½ inches wide with a single krypton lamp, reflector and clear plastic lens. This light head is mounted to the housing by a swivel joint that allows the head to pivot outwards from the handle 90 degrees and rotate 180 degrees. On the back of the light head is an amber lens over a second lamp that provides a flashing or blinking emergency light. In addition to the contoured hand grip, the main housing features a three position slide switch, two magnets, a hook and two fold out legs that provide a tripod stand.

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 Highbeam Utility Auto Light meets this definition by virtue of its design.

The applicable subheading for the Highbeam Utility Auto 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.

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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