CLA-2-85:RR:NC:1:108 M85784
Ms. Geri K. Davidson
The Container Store
500 Freeport Pkwy
Coppell, TX 75019
RE: The tariff classification of a radio-flashlight from China.
Dear Ms. Davidson:
In your letter received in this office on August 11, 2006, you requested a tariff classification ruling.
The submitted sample is a portable, rechargeable, battery-operated radio-flashlight combination, known as the Illuminator™ Flashlight Radio (VPN number ET500SC), whose individual functions are incorporated in a streamlined plastic housing measuring approximately 5 ½ inches in length. The built-in radio has volume and tuning-dial controls, an AM/FM switch, a telescopic antenna and a built-in speaker, while the flashlight has three frontal LED light bulbs with a push-button light switch, which when depressed alternately activates one LED light bulb with three LED light bubs in emitting a beam of light. The battery for both the radio and the flashlight is charged and recharged by a hand crank, which is located at its rear. There is also a textile lanyard, affixed at one end, for carrying and hanging.
Legal Note 3 to Section XVI reads, in pertinent part, as follows: “Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.”
Based on the above legal note, this office considers the subject merchandise to be a composite machine for tariff classification purposes. Upon review, it is the opinion of this office, that neither the radio nor the flashlight performs a principal function. Thus, classification will be in accordance with GRI 3(c), which requires classification in the heading (in this instance, heading 8527, HTS) that occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the radio-flashlight will be 8527.19.5035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for radiotelephony, radiotelegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Radiobroadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Other: Other … FM only or AM/FM only. The rate of duty will be 3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division