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NY M83280

May 30, 2006

CLA-2-85:RR:NC:1:108 M83280


TARIFF NO.: 8527.19.5035

Ms. Ann McKnight
Griffin Marketing and Promotions
Butler Square
100 N 6th Street, Ste. 300C
Minneapolis, MN 55403

RE: The tariff classification of a lantern and radio combination with a signaling device from China.

Dear Ms. McKnight:

In your letter dated May 23, 2006, you requested a tariff classification ruling.

The submitted sample is a portable, battery-operated, rechargeable lantern and radio combination (item number 503R), inclusive of a signaling device, which measures approximately 9 inches long by 3 ½ inches at its widest point and has a flat-magnetic base. This apparatus features a swivel frontal-lamp housing, which incorporates five LED light bulbs in noting that either three or five light bulbs can be activated separately; a separate top built-in handle and a top button-shaped light switch; a FM radio with an on/off volume knob and a telescopic antenna, as well as scanning and resetting buttons, all laterally situated on this apparatus. There is also a red LED light bulb, within an on/off slide-switch mechanism, which activates a blinking light for serving as a distress signal; a built-in speaker for the radio; and a plug-in socket for recharging, all located at the rear of this apparatus. It is specifically designed to be recharged by a laterally located hand crank to generate a specific amount of continuous lighting.

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 lantern and the radio functions meriting equal consideration. Furthermore, it has been determined that neither the lantern 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. This determination is in accordance with the decision in HQ 967437 dated April 27, 2005.

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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