C86307 C8 Ruling Active

The tariff classification of a combination AM/FM clock radio and flashlight from China.

Issued April 22, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8527.19.5015

Headings: 8527

Product description

The item, "Radio Tower," is a battery operated AM/FM alarm clock radio combined with a flashlight. This item made of plastic and is cylinder shaped (approximately 6 inches in height and 2 1/4 inches in diameter). The top of the radio tower has a clock which can be flipped up to adjust the time and alarm underneath. The clock also covers the radio speaker and antenna which can be raised when the clock is flipped up. The volume, AM/FM, tuning and light dials are located on the side of the tower. The lower portion of the tower extends down to reveal a clear plastic section with a light. The bottom of the tower has a clear piece so that If the lower portion of the tower is not extended and the light is on, the bottom of the tower becomes a flashlight.

CBP rationale

The applicable subheading for the flashlight/radio will be 8527.19.5015, 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 of operating without an external source of power, including apparatus capable of receiving also radiotelephony or radiotelegraphy: other: other .

Full text

NY C86307 April 22, 1998 CLA-2-85:RR:NC:1:108 C86307 CATEGORY: Classification TARIFF NO.: 8527.19.5015 Mrs. Wynn Spurgeon Trans-World Shipping Service, Inc. 3206 Frenchmens Road P.O.Box 795 Toledo, Ohio 43697-0795 RE: The tariff classification of a combination AM/FM clock radio and flashlight from China. Dear Mrs.Spurgeon: In your letter dated April 1, 1998, on behalf of your client, Mark Feldstein & Associates, you requested a tariff classification ruling. The item, "Radio Tower," is a battery operated AM/FM alarm clock radio combined with a flashlight. This item made of plastic and is cylinder shaped (approximately 6 inches in height and 2 1/4 inches in diameter). The top of the radio tower has a clock which can be flipped up to adjust the time and alarm underneath. The clock also covers the radio speaker and antenna which can be raised when the clock is flipped up. The volume, AM/FM, tuning and light dials are located on the side of the tower. The lower portion of the tower extends down to reveal a clear plastic section with a light. The bottom of the tower has a clear piece so that If the lower portion of the tower is not extended and the light is on, the bottom of the tower becomes a flashlight. The applicable subheading for the flashlight/radio will be 8527.19.5015, 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 of operating without an external source of power, including apparatus capable of receiving also radiotelephony or radiotelegraphy: other: other ... incorporating a clock or clock-timer. The rate of duty will be 3.6 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 212-466-5672. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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