CLA-2 CO:R:C:M 950925 MBR
Ms. Victoria J. Mattson
Super Science
1133 E. Francisco Blvd., Suite E
San Rafael, CA 94901
RE: The Super Science "Star Theater"; Globe; Recorded Audio
Cassette Tape; Set; Revocation of NY 848791, dated February 1,
1990 ("Astropilot")
Dear Ms. Mattson:
This is in reply to your letter of October 3, 1991, requesting
classification of the "Star Theater," under the Harmonized Tariff
Schedule of the United States (HTSUS).
FACTS:
The "Star Theater" will be imported as a set which includes a
5" clear acrylic globe (with constellations printed on it), an
internal light (powered by two AA batteries which are not
included), a stand, an instruction book, and a recorded audio
cassette. The "Star Theater" acts as a planetarium and is used in
a darkened room. The action of the internal light on the printed
globe causes shadows to be cast on the walls and ceiling in the
shape of the constellations.
ISSUE:
What is the classification of the "Star Theater," under the
Harmonized Tariff Schedule of the United States (HTSUS)?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
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...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
GRI 3(b) provides direction for the classification of goods
put up in sets for retail sale. The rule states, in pertinent
part:
Goods put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as if
they consisted of the material or component which gives them
their essential character...
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) regarding GRI 3(b), page 4, state:
(X) For the purposes of this Rule, the term "goods put up in
sets for retail sale" shall be taken to mean goods which:
(a) consist of at least two different articles which
are, prima facie, classifiable in different
headings...;
(b) consist of products or articles put up together to
meet a particular need or carry out a specific
activity; and
(c) are put up in a manner suitable for sale directly
to users without repacking (e.g., in boxes or cases
or on boards).
Based upon the importer's representations, the "Star Theater"
meets the ENs definition of "goods put up in sets for retail sale"
because it: (1) consists of at least two different articles; (2)
which are classifiable in different headings; (3) consists of
articles put up together to carry out a specific activity; and (4)
the articles will be put up in a manner suitable for sale directly
to users without repacking.
It is Customs position that the component which imparts the
essential character of this set is the 5" clear acrylic globe with
constellations printed upon it.
Webster's New World Dictionary, Third College Edition (1988),
defines a "globe" as follows: "1 any round, ball-shaped thing;
sphere, specif., a) the earth b) a spherical model of the earth
showing the continents, seas, etc. c) a similar model of the
heavens, showing the constellations etc." (Emphasis added).
Therefore, the "Star Theater" set is properly classifiable in
subheading 4905.10.00, HTSUS, which provides for: "[m]aps and
hydrographic or similar charts of all kinds, including atlases,
wall maps, topographical plans and globes, printed: [g]lobes."
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However, the recorded audio cassette is classifiable in
subheading 8524.21.30, HTSUS, which provides for: "[r]ecords, tapes
and other recorded media for sound....: [m]agnetic tapes: [o]f a
width not exceeding 4 mm: [o]ther recordings." Chapter 85, Legal
Note 6. provides that: "[r]ecords, tapes and other media of heading
8523 or 8524 remain classified in those headings, whether or not
they are entered with the apparatus for which they are entered."
Therefore, the cassette must be broken out of the set for
classification purposes, and classified separately. However, this
does not destroy the classification of the set as a set. See HQ
088970, dated June 12, 1991, for a similar holding regarding this
legal issue.
HOLDING:
The "Star Theater" set is properly classifiable in subheading
4905.10.00, HTSUS, which provides for: "[m]aps and hydrographic or
similar charts of all kinds, including atlases, wall maps,
topographical plans and globes, printed: [g]lobes." The rate of
duty is 5.3% ad valorem.
The recorded audio cassette is classifiable in subheading
8524.21.30, HTSUS, which provides for: "[r]ecords, tapes and other
recorded media for sound....: [m]agnetic tapes: [o]f a width not
exceeding 4 mm: [o]ther recordings." The rate of duty is 9.7 cents
per square meter of recording surface.
EFFECT ON OTHER RULINGS:
NY 848791, dated February 1, 1990, regarding similar
merchandise ("Astropilot" globe set) held similar merchandise
classifiable as toys in subheading 9503.90.60, TSUS. Therefore,
under authority of Section 177.9(d), Customs Regulations, NY 848791
will be modified. The "Astropilot" globe set is classified in
subheading 4905.10.00, HTSUS, in accordance with the above
analysis.
Sincerely,
John Durant, Director
Commercial Rulings Division
CC: Mr. Jeff Tooley
Richard L Wilroy Customs Broker
900 W. Hillcrest Blvd.
Inglewood, CA 90301