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NY K80528




November 7, 2003

CLA-2-85: RR: NC: 1:108 K80528

CATEGORY: CLASSIFICATION

TARIFF NO.: 8527.19.5035

Ms. Stephanie De Silva
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of a floating radio from China.

Dear Ms. De Silva:

In your letter dated November 3, 2003 you requested a tariff classification ruling.

The item in question is denoted as the Floating Radio. It is packaged for retail sale with a waterproof AM/FM battery operated radio, without a clock, and sound recording or reproducing apparatus and an inflatable holder. The inflatable holder is designed to allow the listener to place the radio in it and float it in a swimming pool so one can listen to radiobroadcasts.

Explanatory Note X to GRI 3b provides for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

A. Consist of at least two different articles which are, prima facie, classifiable in different headings.

B. Consist of products put up together to meet a particular need or carry out a specific activity; and

C. Are put up in a manner suitable for sale to users without repackaging (e.g. in boxes or cases or on boards).

All the aforementioned articles are prima facie classified in different headings. Together each enables the user to enjoy audio entertainment while in a swimming pool without damage to the radio. Based upon the sample provided, to be returned, this item will not be repackaged after importation. Therefore it is the opinion of this office that the floating radio constitutes a set in accordance with Explanatory Note X.

In accordance, in part with GRI 3b goods put up in sets for retail sale, which cannot be classified by reference to GRI 3a, shall be classified as if they consisted of the material or component which gives them their essential character.

EN VIII to GRI 3b 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 the constituent material in relation to the goods.

It is the opinion of this office that the item which imparts the essential character to this particular set is that of the radio. It is the dominant apparatus contained in the set by value and by use. It is the reason one would buy the set.

The applicable subheading for the floating radio set will be 8527.10.5035, Harmonized Tariff Schedule of the United States (HTS), 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.

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,

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