February 14, 2007 CBP Bulletin Notice on Certain Dual Function Flashlights/Lanterns
In the February 14, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin)(Vol. 41, No. 8), CBP published a notice proposing to revoke a ruling and treatment as follows:
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Proposed revocation of ruling; proposed revocation of treatment. CBP is proposing to revoke an incorrect ruling on the classification of certain dual function flashlights/lanterns. CBP is also proposing to revoke any treatment it has previously accorded to substantially identical transactions.
CBP states that any party who has received a contrary written ruling or decision on the merchandise that is subject to the proposed ruling revocation, or any party involved with a substantially identical transaction, should advise CBP by March 16, 2007, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
In addition, CBP states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Certain dual function flashlights/lanterns. The "CompanionTM Lantern", model number 5373, is shaped to resemble a miniature version of a tabletop camping light. It is portable and battery operated, has a plastic housing, and may be adjusted to become an area light. When not extended, the base incorporates a filament light bulb with a reflector and lens and operates as a strong-focused beam. When it is extended, the light bulb is raised into a clear translucent cylindrical midsection to become an area light which may be used in a standing position. It also has a nylon wrist lanyard, and is not shaped to be held by its housing.
CBP is proposing to issue HQ W968278 in order to revoke HQ 967976 and correctly classify the item under 8513.10.40 (3.5%) as "portable electric lamps designed to function by their own source of energy" rather than 8513.10.20 (12.5%) "flashlights".
Ruling HQ 967976 determined, among other things, that the principal function of the item was as a flashlight, as it met Customs definition of a flashlight - a small battery operated light, held in the hand by the housing, the primary purpose of which is to emit a strong focused beam of light.
However, CBP states that based on the Carborundum factors, the principal function of this multi-function machine cannot be identified. CBP's analysis considered such factors as strength of the light bulb, the shape of the housing, the expectation of the ultimate purchaser, and the manner of packaging and marketing, among other things.
When it is not possible to determine the principal function of an item, and goods are "prima facie" classifiable under two subheadings, classification shall be made in accordance with GRI 3 (c) which calls for "classification under the heading which occurs last in numerical order among those which equally merit consideration".
CBP states that by application of General Rules of Interpretation 1, 3(c), and 6, and Section XVI, Note 3, the "CompanionTM Lantern" is classifiable under 8513.10.40.
(SeeLennox Collections v. United States, 20 CIT 194, 196 (1996), and also United States v. Carborundum Co., 63 CCPA 98, 102, 536 F.2d 373, 377 (1976), cert. denied, 429 U.S. 979 (1976) for factors to consider when determining whether merchandise falls within a certain class or kind.)
proposed: 8513.10.40, 3.5%; current: 8513.10.20, 12.5%
February 14, 2007 CBP Bulletin (Vol. 41, No. 8) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/