The tariff classification of a radio-flashlight from China.

N008335 March 20, 2007 CLA-2-85:RR:E:NC:1:108 CATEGORY: Classification TARIFF NO.: 8527.19.5010 Ms. Linda Hamanaka Ken Hamanaka Co., Inc. 5777 West Century Blvd., #760 Los Angeles, CA 90045 RE: The tariff classification of a radio-flashlight from China. Dear Ms. Hamanaka: In your letter dated March 13, 2007, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a portable, battery-operated radio-flashlight, item number JXF50, that consists of a handheld flashlight, with a pop-up safety flasher, which is combined with a built-in AM/FM radio on the flashlight’s handle. This merchandise, which is also packaged with a replacement bulb, will be imported in a retail-packed condition. 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 merchandise to be a composite machine with neither the flashlight nor the radio imparting the principal function of the machine; therefore, the classification will be in accordance with General Rule of Interpretation 3(c) that requires classification in the heading (in this instance heading 8527, HTS) which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the radio-flashlight will be 8527.19.5010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Reception apparatus for 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: 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 Lisa Cariello at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division