CLA-2 CO:R:C:M 955116 RFA
Ms. Barbara O. Frennea
Customs House Brokers
80 St. Michael St., Suite 315
P.O. Box 673
Mobile, Alabama 36601-0673
RE: Audio Sound Device; Sound Module; EN 85.43; Heading
9209; General Explanatory Note B to Chapter 92; HQs
953105, 950201, 089996, 088646
Dear Ms. Frennea:
This is in response to your letter of September 15, 1993, on
behalf of Rock A Bye Baby Inc., to the Area Director of Customs
in New York, concerning the classification of an audio sound
device under the Harmonized Tariff Schedule of the United States
(HTSUS). Your letter and the sample submitted were referred to
this office for a direct response.
FACTS:
The audio sound device is comprised of a rectangularly
shaped white plastic housing, measuring approximately 2 and 1/2
inches in width by 4 inches in length and 1 inch in thickness.
The front of the audio sound device has a speaker and an on/off
knob. When the device is turned on, a pre-programmed digital
integrated circuit produces intrauterine sounds to pacify a new
born infant. After importation, the audio sound device will be
incorporated into a stuffed animal such as a teddy bear. The
audio sound device is powered by a 9 volt battery (not included).
ISSUE:
Is the audio sound device classifiable as a sound module or
as a music box under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Parts or mechanisms for musical boxes or instruments are
provided for under heading 9209, HTSUS. The Harmonized Commodity
Description and Coding System Explanatory Notes (EN) constitute
the Customs Cooperation Council's official interpretation of the
HTSUS. While not legally binding, the ENs provide a commentary
on the scope of each heading of the HTSUS and are generally
indicative of the proper interpretation of these headings.
General Explanatory Note B to Chapter 92, page 1555, states that
this chapter excludes electronic musical modules which are
provided for in heading 8543, HTSUS. If the subject merchandise
meets the definition of sound modules in heading 8543, HTSUS,
then classification under heading 9209, HTSUS, would be
inapplicable.
EN 85.43 (13), page 1403, states that heading 8543, HTSUS,
includes:
[e]lectronic 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 circuit, a resistor, a
loudspeaker and a mercury cell. They contain fixed
musical programmes.
In HQ 953105, dated April 15, 1993, Customs held that a
sound module which makes a "wolf whistle" is accurately described
by EN 85.43(13) because the sound module contains a speaker, a
cell and an electronic circuit. We further held in HQ 953105,
that EN 85.43(13) covers all types of articles, even though not
listed, so long as it incorporates a sound module. See HQ 089996,
dated October 23, 1991; HQ 088646, dated May 3, 1991.
We find that the audio sound device, which produces
intrauterine sounds, meets the definition set forth in EN
85.43(13) and the holding in HQ 953105, because it consists of a
speaker, a 9-volt battery (in place of the mercury cell), an
electronic circuit, and it is to be incorporated into stuffed
animals such as teddy bears after importation. The subject
merchandise is properly classifiable under subheading 8543.80.90,
HTSUS, which provides for: "[e]lectrical machines and apparatus,
having individual functions, not specified or included elsewhere
in this chapter. . .[o]ther machines and apparatus: [o]ther. . ."
See also HQ 950201, dated November 15, 1991.
HOLDING:
The audio sound device is classifiable under subheading
8543.80.90, HTSUS, which provides for: "[e]lectrical machines and
apparatus, having individual functions, not specified or included
elsewhere in this chapter. . .[o]ther machines and apparatus:
[o]ther. . ." The general, column one rate of duty is 3.9
percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division