CLA-2 CO:R:C:M 088646 DFC
Mr. James A. Green, III
President
James A. Green, JR. & Co.
Custom House Brokers
1311 Minnesota Avenue
Kansas City, Kansas 66102
RE: Modules, musical
Dear Mr. Green:
In a letter dated January 18, 1991, you inquired as
to the tariff classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of a
battery operated musical module produced in China. A sample
was submitted for examination.
FACTS:
The sample submitted is a musical module comprised of
a pre-programmed digital integrated circuit to produce sound,
amplifier, switch and battery, which are housed in a plastic
common module. This module plays the tune "Silent Night."
You suggest that the module is classifiable under subheading
9505.10.2500, HTSUSA, as festive, carnival or other
entertainment articles, parts and accessories thereof, articles
for Christmas festivities and parts and accessories, Christmas
ornaments, other, other.
-2-
ISSUE:
Can the musical module be considered an article for
Christmas festivities?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides
that 'classification shall be determined according to the terms
of the headings and any relative section or chapter notes, and,
provided such headings or notes do not otherwise require,
according to [the remaining GRI's taken in order]." In other
words, classification is governed first by the terms of the
headings of the tariff and any relative section or chapter notes.
The module may not be considered a Christmas ornament
because as imported it does not have a loop or any other device
which would allow it to be hung on a Christmas tree for use as an
ornament. Furthermore, it is not an "ornament."
The Explanatory Notes (EN's) are the official interpretation
of the Harmonized System at the international level. EN 13 to
Heading 85.43 provides that "[t]he heading includes, inter alia
Electronic musical modules for incorporation in a wide variety of
utilitarian or other goods, e.g. wrist watches, cups and greeting
cards. These modules usually consist of an electronic integrated
circuit, a resistor, a loudspeaker and a mercury cell. They
contain fixed musical programmes.
It is our view that the cited EN compels the conclusion that
the musical module is classifiable under subheading 8543.80.9080,
HTSUSA, as electrical machines and apparatus, having individual
functions, not specified or included elsewhere in this chapter,
other machines and apparatus, other, other.
HOLDING:
The musical module which plays the tune "Silent Night" is
dutiable at the rate of 3.9 percent ad valorem under subheading
8543.80.9080, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc NY Seaport
1cc J. Miller NY Seaport
1cc Legal Reference
cahill library/peh
088646