United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N012251 - NY N012309 > NY N012290

Previous Ruling Next Ruling
NY N012290




June 25, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8527.19.5010

Ms. Lisa Morales
Bullet Line, LLC
15959 NW 15th Avenue
Miami, FL 33169

RE: The tariff classification of a flashlight/radio/siren combination, incorporating a cell phone charger with adapters, from China.

Dear Ms. Morales:

In your letter dated June 5, 2007, you requested a tariff classification ruling.

The subject merchandise, based on the submitted information, is a portable LED flashlight and FM radio that is combined with a siren, a cell phone charger, and a red-flashing light (item number SM-9817). This merchandise, which has a built-in speaker, a DC jack, and an indicator light, is a battery-operated composite machine with a hand crank for recharging the batteries and a lanyard for carrying; this composite machine also incorporates the appropriate controls for operating purposes. This merchandise will be imported in an individual gift box, which contains various cell phone adapters in a separate package; furthermore, it is stated that this merchandise will not be repacked after importation.

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.”

Since this composite machine is not comprised of any machine that performs the principal function, 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 8527.19.5010, 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. 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 Lisa Cariello at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: