us-cbp-cross-rulings-hq-954764•HQ 954764: Flashlight and Siren; 8531.80.00; signalling apparatus; composite good; Note 3, Section XVI; principal function; HRL 089877; HRL 082933
HQ 954764: Flashlight and Siren; 8531.80.00; signalling apparatus; composite good; Note 3, Section XVI; principal function; HRL 089877; HRL 082933
us-cbp-cross-rulings-hq-954764HQ 954764: Flashlight and Siren; 8531.80.00; signalling apparatus; composite good; Note 3, Section XVI; principal function; HRL 089877; HRL 082933Guidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 954764
August 26, 1993
CLA-2 CO:R:C:M 954764 KCC
CATEGORY: Classification
TARIFF NO.: 8513.10.20
Mr. Jack J. Rosemond
B.K. Umbrella Industries, Inc.
104 Farmington Court
Martinsville, Virginia 24112
RE: Flashlight and Siren; 8531.80.00; signalling apparatus;
composite good; Note 3, Section XVI; principal function; HRL
089877; HRL 082933
Dear Mr. Rosemond:
This is in reference to your letter dated July 28, 1993, to
the Commissioner of Customs, regarding the tariff classification
of a flashlight and siren protective device under the Harmonized
Tariff Schedule of the United States (HTSUS). Your letter was
referred to this office for a response. We have also reviewed
your submission dated August 11, 1993, and examined the sample
furnished.
FACTS:
The article under consideration is a protective device
called the "Lighorn" The Lighorn consists of a flashlight and
siren in the same plastic housing. The Lighorn is approximately
eight inches in length and 3 1/4 inches in diameter. The on and
off switch is located on the handle which protrudes from the
middle of the Lighorn's plastic housing.
You contend that the major part of the Lighorn is the siren
which can be heard for a distance of three blocks. Therefore,
you state that the Lighorn should be classified as a siren and
not as a flashlight. Customs in Charleston, South Carolina,
advised you that the Lighorn was being classified as a flashlight
under subheading 8513.10.20, HTSUS.
ISSUE:
Is the Lighorn classified as a flashlight under subheading
8513.10.20, HTSUS, or as a siren under subheading 8531.80.00,
HTSUS?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states in part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...." The competing
subheadings are:
8513.10.20 Portable electric lamps designed to function by
their own source of energy (for examples, dry
batteries, storage batteries, magnetos), other
than lighting equipment of heading 8512; parts
thereof...Lamps...Flashlights.
8531.80.00 Electric sound or visual signaling apparatus (for
example, bells, sirens, indicator panels, burglar
or fire alarms), other than those of heading 8512
or 8530; parts thereof...Other apparatus....
Chapter 85, HTSUS, falls within Section XVI, making the
Section XVI notes applicable to this classification. Note 3,
Section XVI, HTSUS, states:
Unless the context otherwise requires, composite machines
consisting of two or more machines fitted together to form a
whole and other machines adapted for the purpose of
performing two or more complementary or alternative
functions are to be classified as if consisting of that
component or as being that machine which performs the
principal function.
The Lighorn satisfies this description. It consists of two
separate machines adapted together for the purpose of providing
personal protection. These types of machines are to be
classified as if consisting only of the component or as being
that machine which performs the principal function of the
machine.
It is our opinion that the Lighorn's principal function is
the lighting function. The Lighorn is predominately used as a
flashlight to produce light. The siren is used only in emergency
situations to scare off an attacker when one feels threatened.
The siren function remains subsidiary to the light function.
Therefore, the Lighorn is classified as a flashlight under
subheading 8513.10.20, HTSUS. See, Headquarters Ruling Letter
(HRL) 089877 dated December 16, 1991, which classified an AM/FM
radio, flashlight, fluorescent lamp and siren combination as
other portable electric lamps under subheading 8513.10.40, HTSUS;
and HRL 082933 dated August 4, 1989, which classified a
combination flashlight and signaling device as a flashlight under
subheading 8513.10.20, HTSUS.
HOLDING:
The Lighorn is classified as a flashlight under subheading
8513.10.20, HTSUS, which is dutiable at the Column 1 rate of 25
percent ad valorem.
Sincerely,
John Durant, Director Commercial Rulings Division
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