CLA-2 CO:R:C:M 089877 DFC
Ralph H Sheppard, Esq.
Adduci, Mastriani, Meeks & Schill
Attorneys at Law
330 Madison Avenue
New York, New York 10017
RE: AM/FM radio/flashlight, fluorescent lamp and siren
combination
Dear Mr. Sheppard:
In a letter dated June 14, 1991, to the Area Director of
Customs in New York, you inquired as to the tariff
classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), of a siren/fluorescent
lamp/flashlight/radio combination manufactured in China. Your
letter and the sample were referred to this office for a direct
response to you.
FACTS:
The box in which the sample was submitted refers to the
article as "The Survivor AM/FM Flashlight Radio With Fluorescent
Lamp/Hitachi Bulb." It consists of multiple components joined
together in a plastic case which incorporates a carrying handle.
This combination article is powered by 6 "D" batteries and
contains an AM/FM radio, a speaker and antenna, a flashlight, a
fluorescent lamp, an electronic siren, earphone jack and an
adjustable roll-away carry strap.
It is your opinion that this multi-functional unit is
classifiable under subheading 8531.80.00, HTSUSA, as electric
sound or visual signaling apparatus (for example, bells, sirens,
indicator panels, burglar or fire alarms), other than those of
heading 8512 or 8530, other apparatus.
ISSUE:
What imparts the essential character to the article?
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LAW AND ANALYSIS:
Classification of goods under the HTSUSA 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 taken in order]." In other words,
classification is governed first by the terms of the headings of
the tariff and any relative section or chapter notes.
We agree with you that a GRI 3 analysis is appropriate here.
GRI 3 reads as follows:
3. When, by application of rule 2(b) or for any other
reason, goods are, prima facie, classifiable under two
or more headings, classification shall be effected as
follows:
(a) The heading which provides the most specific
description shall be preferred to headings
providing a more general description. However,
when two or more headings each refer to part only
of the materials or substances contained in
mixed or composite goods . . . those headings are
to be regarded as equally specific in relation to
those goods, even if one of them gives a more
complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot
be classified by reference to 3(a), shall be
classified as if they consisted of the material or
component which give them their essential
character, insofar as this criterion is
applicable.
(c) When goods cannot be classified by reference to
3(a) or 3(b), they shall be classified under the
heading which occurs last in numerical order among
those which equally merit consideration.
-3-
We agree with you that the electronic siren, if imported
separately, would be prima facie classifiable under subheading
8531.80.00, HTSUSA, as electric sound or visual signalling
apparatus, while the AM/FM radio, speaker and antenna would be
prima facie classifiable under subheading 8527.19.00, HTSUSA, as
other radiobroadcast receivers capable of operating without an
external source of power. We also agree that the fluorescent
lamp, if imported separately, would be prima facie classifiable
under subheading 8513.10.20, HTSUSA, as other portable electric
lamps designed to function by their own source of energy.
However, we do not agree that if the
"flashlight/searchlight" were to be imported separately, it would
be prima facie classifiable under subheading 8531.80.00, HTSUSA,
as electrical signalling apparatus. It is our observation that
this component of the article is more specifically described
under the provision for other portable electric lamps designed to
function by their own source of energy in subheading 8513.10.40,
HTSUSA. Our rationale for this position is that the
"flashlight/searchlight" component serves the primary purpose of
lighting up an area in the same way as a flashlight. Its
signaling function is secondary or incidental to its primary
function.
GRI 3(b) is relevant here because GRI 3(a) cannot be used in
determining classification of the product. The Harmonized
Commodity Description and Coding System Explanatory Notes (EN)
to the HTSUSA, although not dispositive, should be looked to for
the proper interpretation of the HTSUSA. See 54 FR 35128 (August
23, 1989). EN (IX) to GRI 3 (b) at page 4 reads as follows:
(IX) For the purpose of this RULE, composite goods made up
of different components shall be taken to mean not only
those in which the components are attached to each
other to form a practically inseparable whole but also
those with separable components, provided these
components are adapted one to the other and are
mutually complementary and that together they form a
whole which would not be offered for sale in separate
parts.
It is our opinion that the this multi-functional unit which
is the subject of this ruling is a composite good because the
components are attached to each other to form an inseparable
whole.
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Composite goods are classifiable as if they consisted of the
component which gives them their essential character. EN VIII to
GRI 3(b) at page 4 reads as follows:
(VIII) The factor which determines essential character
will vary as between different kinds of goods. It
may, for example, be determined by the nature of
the material or component, its bulk, quantity,
weight or value, or by the role of a constituent
material in relation to the use of the goods.
It is our observation that the "Survivor" derives its
essential character from its lighting components. Our rationale
for this conclusion is that the primary function of the article
is to produce light. The signalling and radio broadcast
functions remain subsidiary to that function.
HOLDING:
The "Survivor" is classifiable under subheading 8513.10.40,
HTSUSA, as other portable electric lamps designed to function by
their own source of energy, dutiable at the column 1 rate of 6.9
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc John Durant
1cc Mario Dicerbo NY Seaport
1cc legal Reference