N321824 N3 Ruling Active

The tariff classification of an emergency radio/flashlight/charger from China

Issued October 18, 2021 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8527.19.5025

Headings: 8527

GRI rules applied: GRI 3(c)

Product description

The subject merchandise is the Solar SOS Emergency radio, Model Number Du-90pro, which is a composite machine that consists of a flashlight, a solar cranked AM/FM/ NOAA weather band radio receiver, and a smartphone charger. This waterproof radio can be charged four ways (batteries, a solar panel, a hand crank, and a micro-USB). Moreover, this merchandise is designed to be used in an emergency and contains an SOS red light alert. It is the opinion of this office, that this composite machine is not comprised of any machine that performs the principal function; therefore, 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.

CBP rationale

The applicable subheading for the Solar SOS Emergency radio, Model Number Du-90pro, will be 8527.19.5025, 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: Other.

Full text

N321824 October 18, 2021 CLA-2-85: OT: RR:NC: N2:208 CATEGORY: Classification TARIFF NO.: 8527.19.5025 Ngoc Lewis Portland Trade LLC 3148 Sabo Lane West Linn, Oregon 97068 RE: The tariff classification of an emergency radio/flashlight/charger from China Dear Mr. Lewis: In your letter dated September 28, 2021, you requested a tariff classification ruling. The subject merchandise is the Solar SOS Emergency radio, Model Number Du-90pro, which is a composite machine that consists of a flashlight, a solar cranked AM/FM/ NOAA weather band radio receiver, and a smartphone charger. This waterproof radio can be charged four ways (batteries, a solar panel, a hand crank, and a micro-USB). Moreover, this merchandise is designed to be used in an emergency and contains an SOS red light alert. It is the opinion of this office, that this composite machine is not comprised of any machine that performs the principal function; therefore, 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 Solar SOS Emergency radio, Model Number Du-90pro, will be 8527.19.5025, 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: Other.” The rate of duty will be Free. 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 the World Wide Web at https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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