CLA-2 CO:R:C:M 951507 MBR
Mr. Paul S. Anderson
Sonnenberg, Anderson, O'Donnell & Rodriguez
200 West Adams Street, Suite 2625
Chicago, Illinois 60606
RE: "2-XL" Robot Shaped Cassette Tape Player/Learning Device;
Recorded Cassette Tape; Set
Dear Mr. Anderson:
This is in reply to your letter of February 28, 1992, on
behalf of Tiger Electronics, requesting classification of the "2-
XL" robot shaped cassette tape player, imported from the Peoples
Republic of China, under the Harmonized Tariff Schedule of the
United States (HTSUS).
FACTS:
The "2-XL" is a specialized tape player in the shape of a
robot. It is designed to be an interactive learning tool.
Specialized cassette tapes pose questions to the listener by
utilizing the "Play/Stop/Rewind" buttons. Questions are answered
using the four response buttons (1/yes, 2/no/A, 3/true/B,
4/false/C). The specially designed cassette tapes will be
imported packaged for retail sale with the "2-XL."
ISSUE:
Is the "2-XL" robot shaped cassette tape player classified
under heading 8519, HTSUS, which provides for cassette players,
under heading 8543, HTSUS, which provides for electrical machines
and apparatus, having individual functions, not specified or
included elsewhere in this chapter, or under heading 9503, HTSUS,
which provides for toys? Under what provision are the
specialized cassette tapes classifiable when imported with the
"2-XL"?
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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:
...classification shall be determined according to the terms
of the headings and any relative section or chapter notes...
The Harmonized Commodity Description and Coding System
Explanatory Notes (ENs) to chapter 95 state that this chapter
covers toys of all kinds whether designed for the amusement of
children or adults. However, we are in agreement that the "2-
XL" is not designed for the amusement of children or adults. It
is principally used as an educational good. Therefore, it is not
classifiable in chapter 95.
Heading 8519, HTSUS, provides for: "[t]urntables, record
players, cassette players and other sound reproducing apparatus,
not incorporating a sound recording device." The ENs for heading
8519, HTSUS, state that: "[t]his heading covers all sound
reproducing apparatus, whatever the purpose for which it is
intended (for example, educational purposes, conferences, radio
broadcasting, cinema, dictating mail)." Emphasis added. You
argue that "the 2-XL is designed as a learning device and not as
a magnetic cassette tape player [which] is further evidenced by
the lack of a "fast forward" button, a standard feature on
cassette tape players." However, we are not persuaded. The ENs
for heading 8519, HTSUS, states that it covers "all sound
reproducing apparatus, whatever the purpose for which it is
intended (for example, educational purposes...)." There is no
requirement of a fast forward button. Therefore, the "2-XL" is
classifiable in subheading 8519.91.00, HTSUS.
You have further inquired as to the classification of the
"2-XL" imported with the specialized cassette tapes. 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:
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(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 "2-XL" 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 robot shaped cassette tape
player. Therefore, the "2-XL" set is properly classifiable in
subheading 8519.91.00, HTSUS."
However, the recorded audio cassette is prima facie
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 intended." Therefore, the cassette
must be broken out of the set for classification purposes, and
classified separately in heading 8524, HTSUS. See HQ 950925,
dated May 12, 1992 for a similar holding.
HOLDING:
The "2-XL" robot shaped cassette tape player is classifiable
in subheading 8519.91.00, HTSUS, which provides for:
"[t]urntables, record players, cassette players and other sound
reproducing apparatus, not incorporating a sound recording
device: [o]ther sound reproducing apparatus: [c]assette type."
The recorded audio cassette is classifiable in subheading
8524.21.30, HTSUS, which provides for: "[r]ecords, tapes and
other
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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.
Sincerely,
John Durant, Director
Commercial Rulings Division