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NY R03948

May 25, 2006

CLA-2-85: RR: NC: 1:108 R03948


TARIFF NO.: 8527.19.5035

Ms. Lisa Morales
Bullet Line, Inc.
15959 NW 15th Ave.
Miami, FL 33169

RE: The tariff classification of lantern/radio from China.

Dear Ms. Morales:

In your letter dated May 15, 2006 you requested a tariff classification ruling.

The item in question is a combination lantern/radio whose individual functions are combined in the same housing. It is denoted as the “Wind-up Flashlight/Radio”, model number SM-9851. The item has an open handle for carrying with an on/off switch for the lantern. The on/off controls for the radio are at the base of the housing. Both the lantern and radio are operated by use of a wind-up mechanism that charges the unit for continual use. The lantern contains three LED lights designed, when activated, to project a beam of light. The radio, without a clock, enables the user to access and listen to radiobroadcast programming.

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 because the item consists of two machines fitted together to form a whole as well as perform two alternative functions. Upon review, it is the opinion of this office, that neither the lantern nor the radio performs a principal function. Thus classification will be in accordance with GRI 3c, which requires classification in the heading that occurs last in numerical order among those which merit equal consideration.

The applicable subheading for the lantern/radio 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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