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NY M81635

March 9, 2006

CLA-2-85:RR:NC:1:108 M81635


TARIFF NO.: 8527.19.5035

Ms. Carol Robertson
Carmichael International Service
533 Glendale Blvd.
Los Angeles, CA 90026-5097

RE: The tariff classification of a multifunction light/radio/siren combination from China.

Dear Ms. Robinson:

In your letter dated February 10, 2006, on behalf of Innovative Concepts Corporation, you requested a tariff classification ruling.

The submitted sample is a streamlined, battery-operated composite machine, measuring 5 ¾ inches long, that incorporates three super-bright LED light bulbs at its front portion and a top push-button light switch that can activate a powerful flashlight with the feature of activating these light bulbs to flash for visual signaling. There is an AM/FM radio, along its top portion, with an AM/FM switch, on/off/volume and tuner controls, a hidden telescopic antenna, an earpiece portal, a speaker, and a LED red-light indicator. Moreover, at its bottom portion, it features a siren, which is activated when its plastic tab is removed, and an elastic-textile loop-shaped carrying/hanging strap. There is a hand crank, in the rear of the merchandise, that recharges the batteries of this composite machine for performing the above functions.

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.”

This office considers the subject merchandise to be a composite machine with the siren serving a subsidiary role in relation to the lighting and radio functions, and therefore, the siren is found not to merit equal consideration with these functions. Furthermore, it has been determined that neither the flashlight with signaling capability nor the radio imparts the principal function, and therefore, 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 8527.19.5035, Harmonized Tariff Schedule of the United States (HTSUS), 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.

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 Michael Contino at 646-733-3014.


Robert B. Swierupski

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