CLA-2-85:RR:E:NC:1:108
Ms. Selena Bryant
Lillian Vernon Corporation
2600 International Parkway
Virginia Beach, VA 23452
RE: The tariff classification of a radio-lantern with siren from China.
Dear Ms. Bryant:
In your letter dated January 17, 2007, you requested a tariff classification ruling.
The subject merchandise, based on the submitted information, is a battery-operated radio-lantern with siren, item number 035948, which is stated to measure 9 inches by 7 inches. This merchandise incorporates a top carrying handle with a light switch; lateral radio-control knobs with an on/off switch and a 3-inch speaker; and a built-in siren, which operates in a subsidiary role to the radio and the lantern.
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.”
This office considers the subject merchandise to be a composite machine with the siren serving a subsidiary role in relation to the lighting and radio functions, and therefore, the siren is found not to merit equal consideration with these functions. Furthermore, it has been determined that neither the lantern nor the radio imparts the principal function, and therefore, classification will be in accordance with General Rule of Interpretation 3(c) that requires classification in the heading (in this instance heading 8527, HTS) which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for this merchandise 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).
Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. On January 4, 2007, Presidential Proclamation 8097 containing these changes was published in the Federal Register. See 72 FR 453, Volume 72, No. 2. The proclaimed changes are effective for goods entered or withdrawn from warehouse for consumption on or after February 3, 2007. Once those changes are in effect, it is anticipated that your merchandise will be classified in 8527.19.5010, HTSUS.
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 Lisa Cariello at 646-733-3014.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division