CLA-2 RR:TC: MM 958354 MMC
RE: MLN Multi-Purpose Lantern; AM/FM Radio/Siren/lighting device;
GRI 3(c); HQs 087161, 952494, 952797
Mr. David M. Rickert
E. Besler & Company
P.O. Box 66361,
Chicago, IL 60666-0361
Dear Mr. Rickert:
In a letter dated July 18, 1995, to the Customs office in
Chicago on behalf of LTD Commodities Incorporated, you inquired
as to the tariff classification under the Harmonized Tariff
Schedule of the United States (HTSUS), of a multi purpose unit
housing an AM/FM radio, florescent lamp, spotlight, amber
flasher, siren and DC jack. Your letter and sample were referred
to this office for reply.
FACTS:
The sample submitted is a portable battery operated
combination AM/FM radio/siren/ lighting device in a long tubular
plastic housing, described by the importer as item number MLN-Multi-Purpose Lantern. It measures approximately 1' 5" in length
and has an attached textile wrist strap. The combination article
contains an AM/FM radio, a fluorescent lamp, spotlight, amber
flasher, DC jack, and siren. The sample is powered by two "C"
batteries (not included).
ISSUE:
What is the proper classification of the MLN Multi-Purpose
Lantern under the HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states in part that for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes.
The headings under consideration are:
8513 Portable electric lamps designed to function by
their own source of energy (for example, dry
batteries, storage batteries, magnetos), other
than lighting equipment of heading 8512; parts
thereof
8527 Reception apparatus for radiotelephony,
radiotelegraphy or radio broadcasting, whether or
not combined, in the same housing, with sound
recording or reproducing apparatus or a clock
8531 Electric sound or visual signaling apparatus (for
example, bells, sirens, indicator panels, burglar
or fire alarms), other than those of heading 8512
or 8530; parts thereof
Inasmuch as the subject article is described by all of
these headings, it cannot be classified according to GRI 1.
When goods cannot be classified by applying GRI 1, and if the
headings, subheadings and legal notes do not otherwise require,
the remaining GRIs are applied.
In understanding the language of the HTSUS, the Explanatory
Notes (ENs) of the Harmonized Commodity Description and Coding
System may be utilized. The ENs, although not dispositive, or
legally binding, provide a commentary on the scope of each
heading, and are generally indicative of the proper
interpretation of the HTSUS. See, T.D. 89-90, 54 Fed. Reg.
35127, 35128 (August 23, 1989). EN IX, pg. 4, states in
pertinent part that:
(IX) ...composite goods made up of different components
shall be taken to mean...those in which the components
are attached to each other to form a practically
inseparable whole but also those with separable
components,...
The MLN Multi-Purpose Lantern qualifies as a composite good
because the components, an AM/FM radio, a fluorescent lamp, spot
light, amber flasher, DC jack, and siren, together form an
inseparable whole. The classification of composite goods is
governed by GRI 3(b).
GRI 3(b) states, in pertinent part, that:
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 gives them their essential
character, insofar as this criterion is applicable.
EN VIII to GRI 3(b), pg. 4, states that:
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.
After examining the merchandise, we are of the opinion that the
siren is a secondary function of the article and does not merit
equal consideration with the article's other functions.
Moreover, we believe that the radio's function of providing
music/news is no more or less important than the lighting
features functions of providing light. Neither does the bulk,
quantity, weight or value of any of the radio and lighting
components provide the essential character for the article.
In HQ 087161 (August 2, 1990), we classified an AM/FM radio
attached to a baseball-style cap according to GRI 3(c). In that
ruling we held that both the radio and the cap play an equal role
in relation to the use of the merchandise. We followed HQ
087161 and applied GRI 3(c) to a combination radio-flashlight in
HQ 952494 (October 8, 1992) and 952797 (January 25, 1995). In
both, we held that the flashlight and radio play an equal role in
relation to the use of the merchandise. The MLN Multi-Purpose
Lantern is virtually identical to the articles in the foregoing
rulings. Because none of the subject article's components
constitute its essential character, GRI 3(c) must be applied.
GRI 3(c) states that 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. The heading which appears last in
numerical order among those which equally merit consideration, is
heading 8527, HTSUS. Therefore, the article is classifiable
under heading 8527, HTSUS, specifically, subheading 8527.19.50,
HTSUS, which provides for reception apparatus for radiotelephony,
radiotelegraphy or radio broadcasting, whether or not combined,
in the same housing, with sound recording or reproducing
apparatus or a clock: other: other.
HOLDING:
The MLN Multi-Purpose Lantern is classifiable under
subheading 8527.19.50, HTSUS. The column 1, general rate of duty
is 5.4% ad valorem.
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division