The tariff classification of a headrest/radio from China.

NY M80158 February 2, 2006 CLA-2-85: RR: NC: 1:108 M80158 CATEGORY: Classification TARIFF NO.: 8527.19.5035 Mr. Marty Langtry FedEx Trade Networks 1226 Michael Drive Suite B Wood Dale, IL 60191 RE: The tariff classification of a headrest/radio from China. Dear Mr. Langtry: In your letter dated January 25, 2006 on behalf of Mark Feldstein & Associates, you requested a tariff classification ruling. The item in question is a portable radio/headrest (sample provided). It is denoted as the Beach Radio Headrest, item number WT180. It is a completely portable device constructed as a fold up headrest that incorporates a portable battery operated FM only radio. The user unfolds it, places it on the ground and rests one’s head, above ground, on the textile sling. The user then lifts the two side panels, which are the radio and speakers, on either side of one’s head in order to listen to a desired radiobroadcast channel. Legal Note 3 to section XVI states and requires “ That 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 functions or alternative functions are to be classified as if consisting of that component or as being that machine which performs the principal function”. This office considers the headrest/radio to be a composite machine. It is the opinion of this office that neither the headrest nor the FM radio performs the principal function. Each function is distinct and unique and can be used at differing times for differing purposes. HQ Ruling 087161 provides guidance in this matter. Classification will be accordingly. The applicable subheading for the headrest/radio 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 radiotelephony or radiotelegraphy: Other: 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 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division