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NY L80740

November 17, 2004

CLA-2-85: RR: NC: 1:108 L80740


TARIFF NO.: 8527.19.5035

Mr. Jack Mlawski
Galvin & Mlawski
470 Park Avenue South
Suite 200 – South Tower
New York, NY 10016-6819

RE: The tariff classification of radio lantern from China.

Dear Mr. Mlwaski:

In your letter dated November 2, 2004, on behalf of Zelco Industries, Inc., you requested a tariff classification ruling.

The item in question (sample provided and retained) is denoted as “The Amazing LED Radio Lantern”. It is a cylindrical battery-operated portable combination AM/FM radio and lamp. It measures approximately 5” in height and 3” in diameter and 7” in height when extended. The item operates as both a radio broadcast receiver and a lamp with controls for both independent functions.

Your office has suggested a classification under HTS heading 8543, as other electrical machines not specified elsewhere. This office does not agree with your supposition.

Legal Note 3 to Section XVI states and requires “That 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 functions 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 combination radio/lantern to be a composite machine for classification purposes.

It is the opinion of this office that neither the lamp nor the radio impart a principal function therefore classification will be in accordance with GRI 3c. GRI 3c requires classification to be under the provision that appears last in numerical order of the tariff.

The applicable subheading for the Amazing LED Radio Lantern will be 8527.19.5035, 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 or 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.


Robert B. Swierupski

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