CLA-2-85:OT:RR:NC:N1:108
Mr. Jeff H. Lee
Marina Customs Brokerage
11222 S. La Cienega Blvd., Ste. 215
Inglewood, CA 90304
RE: The tariff classification of an emergency radio with flashlight from China
Dear Mr. Lee:
In your letter dated March 24, 2010, on behalf of Shye Worldwide LLC, you requested a tariff classification ruling.
The subject merchandise, based on the submitted sample, is referred to as the “Wind-up Radio/Flashlight Set,” which is imported in a retail-packed condition. It consists of the following:
A wind-up portable, battery-operated AM/FM weather band radio with built-in speaker. This radio also incorporates a telescopic antenna, a tuning selector, an on/off volume selector, a tuner display, a full-charge indicator light, a charging-indicator light, a battery selector, a fold-out crank handle, a headphone jack, a band selector, a DC-input jack, and a battery compartment.
A pair of earbuds for use with the radio.
A battery-operated plastic LED flashlight with a fold-out crank handle, a push-button on/off switch, and a battery compartment.
A paper instruction sheet folded in half with four printed pages. The paper instruction sheet measures approximately 8 ¼ inches by 5 ¾ inches in its unfolded condition.
You suggest that the “Wind-up Radio/Flashlight Set” be properly classified in subheading 8527.19.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for 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: Other: Other: FM only or AM/FM only.
This proposal is based on the decision within NY Ruling M85784 dated August 24, 2006. However, since this ruling decision was addressing the issue of a composite machine (a radio combined with a flashlight), it would not apply in this case with two distinct and separate articles (the radio and the flashlight). Further, although this merchandise is referred to as a “set,” it is not considered to be a set since the subject articles, making up this emergency kit, are not put up together to meet a particular need or carry out a specific activity for tariff classification purposes, and therefore each article within this package will be separately classified.
The applicable subheading for the portable, battery-operated radio will be 8527.19.50, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for 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: Other: Other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the earbuds will be 8518.30.2000, HTSUS, which provides for Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other. The rate of duty will be 4.9 percent ad valorem.
The applicable subheading for the LED flashlight will be 8513.10.2000, HTSUS, which provides for Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos)…: Lamps: Flashlights. The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the instruction sheet will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) printed matter, printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.
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 Lisa Cariello at (646) 733-3014.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division