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NY N021771




January 17, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000

Ms. Sonal Mundhra
Sona Enterprises
7825 Somerset Blvd., Unit D
Paramount, CA 90723

RE: The tariff classification of a flashlight from China.

Dear Mr. Mundhra:

In your letter dated January 10, 2008, you requested a tariff classification ruling.

The merchandise under consideration is the Auto Emergency Light, Item Number FL30408T, which is a flashlight multi-tool. This light is a small battery operated tubular flashlight designed to fit comfortably in the hand and features a seat belt cutter and window punch. The housing is constructed entirely of metal measuring approximately 6 inches long with an outside diameter of 1 inch and features a single push-button on/off switch. One end features 8 Light Emitting Diodes (LEDs) under a clear lens; the emergency window punch is located at the opposite end. Pulling the end with the window punch exposes the emergency seat belt cutter. This flashlight is powered by 3 “AAA” batteries.

Headquarters Ruling 952559 defined flashlights as a “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.” This portable electric light meets this definition by virtue of its design. Additionally, although the flashlight multi-tool is considered a composite good, its essential character is that of a flashlight.

The applicable subheading for the Auto Emergency Light, Item Number FL30408T, 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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