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NY N003594





December 8, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 8527.19.5035

Ms. Irina Parker
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10120-1196

RE: The tariff classification of a radio combined with an electronic organizer and a flashlight from China.

Dear Mrs. Parker:

In your letter dated November 14, 2006, you requested a tariff classification ruling. Sample is being returned as requested.

The submitted sample is a portable, battery-operated composite machine, referred to as the “Tech Bank – PP363728,” which measures approximately 3 ½ inches long and incorporates an electronic organizer, a FM radio, and a flashlight. It is noted that this apparatus, with a slide-switch activating mechanism, has all the necessary buttons for setting up and inputting the various options of the electronic organizer and for activating the light, as well as setting up the radio for scanning the required channel. This merchandise, at the time of importation, is retail-packed with ear buds incorporating an antenna.

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 electric organizer, radio, and flashlight meriting equal consideration. Furthermore, it has been determined that none of these devices impart 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).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 8527.19.50 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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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