The tariff classification of an AM/FM radio/earmuff from China.

NY M85263 July 27, 2006 CLA-2-85: RR: NC: 1:108 M85263 CATEGORY: Classification TARIFF NO.: 8527.19.5035 Ms. Rosemary Dumond NearNorth 20 Elliot Avenue Barrie, Ontario L4N 4V7 RE: The tariff classification of an AM/FM radio/earmuff from China. Dear Ms. Dumond: In your letter dated July 21, 2006, on behalf of Hellburg Safety (Canada) Incorporated, you requested a tariff classification ruling. The item in question is an AM/FM battery operated radiobroadcast receiver incorporated within a pair of earmuffs. The user, by wearing this device, blocks out all outside sound while listening to the radiobroadcast of their choice. The user through the internal speakers of the earmuffs hears the radiobroadcast. The radio does not incorporate a clock nor any sound recording or reproducing apparatus. It is valued under $40. 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 this item to be a composite machine. The radio provides for listening of broadcasts and the earmuffs provide for such to be heard directly by the user. It is the opinion of this office that the principal function of this device is imparted by the radio. It is the reason one would purchase and use this item. Classification will be accordingly. The applicable subheading for the AM/FM radio/earmuffs 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 radio telephony 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 646-733-3104. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division