HQ 957164: Pen light; Fancy torch; HRL 951855; NYRL 802974 affirmed

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                             HQ 957164 

                           May 15, 1995

CLA-2 R:C:M 957164 DFC 

CATEGORY:  Classification 

TARIFF NO.: 8513.10.20

Ms. Pamela A. Grzonka 
Play-By-Play Toys & Novelties 
4400 Tejasco 
P.O. Box 18267 
San Antonio, TX  78218-0267  

RE:  Pen light;  Fancy torch;  HRL 951855;  NYRL 802974 affirmed 

Dear Ms. Grzonka: 

     In a letter dated January 26, 1995, you asked that New York
Ruling Letter (NYRL) 802974 issued to you on November 10, 1994,
by the Area Director of Customs, New York Seaport, be
reconsidered.  That ruling concerned the tariff classification
under the Harmonized Tariff Schedule of the United States
(HTSUS), of a pen light produced in Hong Kong.  A sample labelled
"Grandpa's Pen Light" was submitted for examination.  

FACTS: 

     The merchandise involved, identified as a pen light, is a
portable battery operated electrical lighting device.  It is
cylindrical in shape and measures approximately 5 inches in
length and 5/8 inch in diameter.  The device has a filament bulb,
a reflector and a pocket clip at the top which also serves as the
on/off switch.  

     In NYRL 802974, Customs ruled that the subject pen light is
classifiable under subheading 8513.10.20, HTSUS, which provides
for portable electric lamps designed to function by their own
source of energy, lamps, flashlights.  The applicable rate of
duty for this provision is 22.5% ad valorem.  

     You claim that the pen light is properly classifiable under
subheading 8513.10.40, HTSUS, which provides for portable
electric lamps designed to function by their own source of
energy, lamps, other.  The applicable rate of duty for this
provision is 6.2% ad valorem. 



ISSUE: 

     Is the pen light considered a flashlight for tariff
purposes? 

LAW AND ANALYSIS: 

     Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's).  GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided
such headings or notes do not otherwise require, according to
[the remaining GRI's]."  In other words, classification is
governed first by the terms of the headings of the tariff and any
relative section or chapter notes. 
     
     The Harmonized Commodity Description and Coding System
Explanatory Notes to the HTSUS (EN), although not dispositive, or
legally binding, provide a commentary on the scope of each
heading of the HTSUS, and are generally indicative of the proper
interpretation of the HTSUS.  See T.D. 89-80, 54 FR 35127, 35128
(August 23, 1989).  You cite EN 85.13(6), at page 1351, in
support of your contention that the merchandise is other than a
flashlight.  EN 85.13(6) reads, as follows: 

     The lamps of this heading include:

     *                        *                        * 

     (6)  Fancy torches in the shape of pistols, pens, etc. 
          Composite articles composed of a lamp or torch and a
          pen, screwdriver, key ring, etc., remain classified
          here only if the main function of the whole is the
          provision of light.    

     We would not characterize "Grandpa's Pen Light" as a "Fancy
torch."  Subheading 8513.10.20, HTSUS, covers flashlights. 
Customs has 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.  Subheading 8513.10.40, HTSUS, covers all other portable
electric lamps designed to function by their own source of
energy.  Since the device in question projects a beam of light,
is battery-operated and will be held in the hand by its housing,
it meets the definition of a flashlight.  See Headquarters Ruling
Letter (HRL) 951855 dated July 24, 1992








HOLDING: 

     The subject pen light is dutiable at the rate of 22.5% ad
valorem under subheading 8513.10.20, HTSUS.

     NYRL 802974 is affirmed.           




                                   Sincerely, 



                                   John Durant Director 
                                   Commercial Rulings Division