The tariff classification of a multi-function radio lantern from China

N131375 November 22, 2010 CLA-2-85:OT:RR:NC:N1:108 CATEGORY: Classification TARIFF NO.: 8527.19.50 Ms. Pamela Pinter Big Apple Customs Brokers, Inc. 151-02 132nd Avenue Jamaica, New York 11434 RE: The tariff classification of a multi-function radio lantern from China Dear Ms. Pinter: In your letter dated November 1, 2010, on behalf of your client, Shye Worldwide, LLC, you requested a tariff classification ruling. The sample provided is being returned as requested. The subject merchandise is a portable battery-operated cylindrical-shaped device, measuring nearly 11 inches in height, which operates as a multi-function radio lantern. It incorporates the required lights to operate as a lantern and has a built-in AM/FM radio receiver with speaker. In addition, it has the built-in subsidiary functions of an emergency lamp, a night-light, a compass, a siren, and a mosquito repeller. It can be carried or hung by a top metal handle and operates without an external source of power. This radio lantern is considered to be a composite good, having the above-stated functions, with no one component imparting its essential character. Therefore, based on decisions within prior rulings, classification will be in accordance with General Interpretative Rule 3(c), which states that goods shall be classified in the heading which occurs last in numerical order among those (the lantern function in heading 8513, HTSUS, and the radiobroadcast receiver function in heading 8527, HTSUS) which equally merit consideration. The applicable subheading for this multi-function radio lantern will be 8527.19.50, 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. 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