The tariff classification of AM/FM Radio/light from China.

NY L86139 July 28, 2005 CLA-2-85: RR: NC: 1:108 L86139 CATEGORY: Classification TARIFF NO.: 8527.19.5045 Mr. Michael Borchert Vector Products, Inc. 4140 SW 28th Way Ft. Lauderdale, FL 33312 RE: The tariff classification of AM/FM Radio/light from China. Dear Mr. Borchert: In your letter dated July 12, 2005 you requested a tariff classification ruling. The item in question is a portable AM/FM weather band radio combined with an emergency light (sample submitted). It is designed for use as a radio in case of a weather emergency also provides a weather-broadcasting band. The additional light provides necessary illumination in case of a power outage. The item incorporates an internal cranking mechanism designed to generate power for the radio and light. Note 3 to section XVI provides that 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 this item to be a composite machine designed to perform two complementary or alternative functions. Based upon HQ Rulings 952797, 952669 and 967437 this office is of the opinion that neither the emergency light nor the radio imparts a principal function. Therefore classification will be in accordance with GRI 3c, which requires that the item be classified in the heading that occurs last in numerical order among those which merit equal consideration. The applicable subheading for the AM/FM Radio/light will be 8527.19.5045, 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 pr radiotelegraphy: Other: Other … Other: Other. The rate of duty will be 3 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