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HQ 955115


December 20, 1993

CLA-2 CO:R:C:M 955115 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 8531.10.00

Paul Garceau
A.N. Deringer, Inc.
RD #1 Cox W432
Alexandria Bay, NY 13607

RE: Alarms, Composite goods; Essential character; HRL's 951797, 951929

Dear Mr. Garceau:

This is in reference to your letter dated September 20, 1993, to the Area Director of Customs in New York, concerning the tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS), of two alarm devices. Your letter together with the descriptive literature was referred to this office for a response.

FACTS:

The merchandise involved consists of the "Companion Portable Alarm PA-1" (PA-1) produced in Korea and the "Keep Watch Vehicle Alarm VA-1" (VA-1) produced in Hong Kong.

The PA-1 consists of a rectangular shaped plastic body housing an electronic circuitry which enables it to function as a hand-held flashlight, siren, flashing beacon and portable burglar alarm.

The VA-1 consists of a plastic rectangular shaped plastic body housing an electronic circuitry containing an alarm and an infrared receiver operating on a fixed infrared frequency, and a portable remote control key chain module which operates on a matching infrared frequency. The remote control infrared transmitter enables the user to arm and disarm the alkaline battery operated alarm that is left in the vehicle, and in addition activates the alarm if the user is encountering a dangerous situation.

ISSUE:

How are the alarms classified?

What component imparts the essential character to the PA-1?

LAW AND ANALYSIS:

Classification of goods under the HTSUS 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]."

Inasmuch as the PA-1 is a composite good [flashlight plus siren, flashing beacon and portable burglar alarm] its classification is governed by GRI 3(b), HTSUS, which 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:

(b) Mixtures, composite goods consisting of different materials or made up of different components . . . 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.

The PA-1 is prima facie classifiable under subheading 8513.10.20, HTSUS, which provides for flashlights, or under subheading 8531.10.00, HTSUS, which provides for burglar or fire alarms and similar apparatus, or under subheading 8531.80.00, HTSUS, which provides for electric sound or visual signaling apparatus (for example, bells, siren, indicator panels, burglar or fire alarms), other apparatus.

The Harmonized Commodity Description and Coding System Explanatory Notes to the HTSUS (EN), although not dispositive, should be looked to for the proper interpretation of the HTSUS. See 54 FR 35128 (August 23, 1989).

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 materials or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

The PA-1 is advertised for use as follows:

When walking, jogging, biking, or hiking through the park, dark street or any place you feel afraid or uncomfortable, simply carry your Companion in your hand, preferably with the 'grip cord' looped around your wrist for quick and easy use-- or attach it to your belt, purse or other clothing, Use the flashlight to help you see your surroundings more clearly.

Should a situation occur, quickly pull the 'grip-cord' away from the Companion to cause a loud shrieking alarm to sound and the light to flash. This ear-piercing siren sounds at a level of up to 130 decibels (where permitted by law). In the event of an attack, the distress signal should frighten the assailant and alert others nearby that you are in danger.

For extra protection at home or away, the Companion PA-1 can also be used as a door alarm. The sensitive door clip attachment (included) will alert you, the intruder and possibly others that your protected door is being entered.

It is our observation that the essential character the of PA-1 is derived from its function as an alarm. Although the device may be used as a flashlight, its utility as an alarm is the reason for carrying the device. Otherwise, if only illumination were needed, one need only carry a flashlight. Further, the function of the "flashing beacon" is a secondary feature which merely adds to the effectiveness of the alarm.

In view of the foregoing, it is our opinion that the PA-1 is classifiable under subheading 8531.10.00, HTSUS, which provides for burglar or fire alarms and similar apparatus. See Headquarters Ruling Letter (HRL) 951929 dated June 15, 1992.

Pursuant to GRI 1, HTSUS, VA-1 is classifiable under subheading 8531.10.00, HTSUS, which provides for electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), burglar or fire alarms and similar apparatus. See HRL 951797 dated August 17, 1992.

HOLDING:

The essential character of the PA-1 is imparted by its function as an alarm.

The PA-1 is classifiable under subheading 8531.10.00, HTSUS, with duty at the rate of 2.7% ad valorem.

The VA-1 is classifiable under subheading 8531.10.00, HTSUS, with duty at the rate of 2.7% ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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