CLA-2-85:OT:RR:NC:N1:108
Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a solar radio lantern from China
Dear Mr. Crago-Edwards:
In your letter dated June 23, 2010, you requested a tariff classification ruling. The submitted sample is being returned as requested.
The subject merchandise, based on the sample provided, is a portable solar radio lantern, which is identified as item number A014CA01369. This composite machine consists of an FM auto scan radio, an LED lantern with LED blinking lights, a USB charger, and a pest dispeller with a working area of 20m³. This portable solar radio lantern incorporates a built in rechargeable battery that can be either charged by sunlight or by a USB cable.
At the time of importation, this portable solar radio lantern is packaged for retail sale with a USB power cable and a user manual. This merchandise is considered to be a set for tariff classification purposes, with the essential character being imparted by the composite machine (the solar radio lantern).
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."
It is the opinion of this office that both the portable light of heading 8513 HTSUS, and the FM radio function of heading 8527, HTSUS, merit equal consideration in determining the principal function of this composite machine, with the other features being subsidiary functions. Furthermore, it has been determined that neither the function of the portable light nor the function of the FM radio performs the principal function of this composite machine. Therefore, classification will be in accordance with General Rule of Interpretation 3(c), Harmonized Tariff Schedule of the United States (HTSUS), which requires, in relevant part, that the item be classified in the heading (in this instance heading 8527, HTS) which occurs last in numerical order among those which merit equal consideration
The applicable subheading for this merchandise 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