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NY N012015




June 14, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000

Ms. Kathy Brennan
Eddie Bauer, Inc.
P.O. Box 97000
Redmond, Washington 98073

RE: The tariff classification of an emergency flashlight from China.

Dear Ms. Brennan:

In your letter dated May 24, 2007, you requested a tariff classification ruling. The submitted sample will be returned to you as requested.

The merchandise under consideration is the Emergency Car Tool, item number 064-0417. This item measures approximately 7 inches long, 2.25 inches wide, and 2.5 inches deep at its widest points. The housing is made of plastic and is oblong in shape, designed to fit comfortably in the hand. Sculpted finger grooves along the sides provide for positive grip during use. The base of the handle features two recessed inserts in which an airbag punch and a seat belt cutter are housed, and can be removed for use. An emergency whistle also pivots out of the handle. The other end of the housing provides three recessed white light emitting diode (LED) bulbs protected by a clear plastic lens cover. The top and sides of this end of the housing also feature a blinking emergency light consisting of four LEDs encased in a red plastic lens cover. Two push-button switches control the emergency light and the flashlight, which are powered by four “AA” batteries, not included. The bottom of the housing features a recessed insert containing a glass breaker; the glass breaker is released by activating a slide switch. Magnets situated along the bottom of the housing allow the Emergency Car Tool to be mounted on a car roof or other metal surface.

Headquarters Ruling 952559 defined flashlights as “small battery-operated portable electric lights normally held in the hand by the housing itself, the primary function of which is to project a beam of light.” The Emergency Car Tool meets this definition by virtue of its design. Additionally, although the Emergency Car Tool is considered a composite good, its essential character is that of a flashlight.

The applicable subheading for the Emergency Car Tool, item number 064-0417 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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