April 18, 2007 CBP Bulletin Notice on Certain Dual Function Flashlight/Lanterns
In the April 18, 2007 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 41, No. 17), CBP published a notice revoking a ruling and treatment as follows:
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Revocation of ruling; revocation of treatment. CBP is revoking a ruling on the classification of certain dual function flashlights/lanterns. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, the revocation is effective for merchandise entered or withdrawn from warehouse for consumption on or after June 17, 2007.
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 issuing HQ W968278 in order to revoke HQ 967976 and reclassify the subject merchandise 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 principal function of the item was as a flashlight, as it met the court's and 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 is now of the view, based on the Carborundum factors1, that the principal function of this dual-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 General Rule of Interpretation 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 GRIs 1, 3(c), and 6, and Section XVI, Note 3, the "Companion Lantern" is classifiable under 8512.10.40.
1SeeLennox 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.
new: 8513.10.40, 3.5%; previous: 8513.10.20, 12.5%
(See ITT's Online Archives or 02/28/07 news, (Ref: 07022840), for BP summary of proposed HQ W968278.)
April 18, 2007 CBP Bulletin (Vol. 41, No. 17) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2007/