The tariff classification of a folding lamp alarm clock radio from China.

NY K85593 April 30, 2004 CLA-2-94:RR:NC:1:108 K85593 CATEGORY: Classification TARIFF NO.: 9405.20.8010 Ms. Joanne Harmon CVS One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a folding lamp alarm clock radio from China. Dear Ms. Harmon: In your letter dated April 26, 2004 you requested a tariff classification ruling. The item in question (sample provided) is denoted as the Spectra Folding Lamp Alarm Clock Radio. It is a combination AM/FM alarm clock radio and a lamp. It is configured in a single plastic housing with the radio serving as the base and the lamp affixed to a folding arm that allows for it to be extended upward when in use as a lamp. Based upon its design the entire item must use an external source of power and it is designed for household tabletop use. GRI 2b states that if a product is a mixture or combination of materials or substance that are, prima facie, classifiable in two or more headings, then GRI 3 applies. This office is of the opinion that this device is a composite good because it is composed of both a clock radio and a lamp. It will therefore be classified in accordance with GRI 3. GRI 3b provides that mixtures, composite goods consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component which gives them their essential character. EN VIII to GRI 3b states that the factors will vary as between different kinds of goods to determine the essential character. “It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” HQ Ruling 952797 provides guidance in this matter. It is the opinion of this office that based upon the configuration and use of this item neither the clock radio nor the lamp impart an essential character. Therefore classification will be in accordance with GRI 3c which requires that classification be based upon the tariff heading that appears last in numerical order. The applicable subheading for the Spectra Folding Lamp Alarm Clock Radio will be 9405.20.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for Electric table, desk, bedside or floor-standing lamps: Other … Household. The rate of duty will be 3.9 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 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division