CLA-2 RR:TC:GC 960114 JAS
Mr. Fred Larian
Micro Games of America
16730 Schoenborn Street
North Hills, California 91343-6122
RE: NY A89251 Affirmed; "Goosebumps" Model GB-4124 AM/FM Radio/
Clock Book Stand With Sound Effects; Reception Apparatus for
Radiotelephony, Heading 8527, Sound Effects, Parts of Sound Signaling Apparatus, Heading 8531, Electrical Parts of Machinery, Heading 8548, Plastic Book Case, Furniture,
Heading 9403; GRI 3(b) Essential Character
Dear Mr. Larian:
NY A89251, issued to Micro Games of America on November 8,
1996, by the Director, National Commodity Specialist Division,
New York Seaport, held that the Book Crypt Clock Radio With Sound
Effects, designated "Goosebumps," model GB-4124, manufactured in
China, was classifiable in subheading 8527.19.10, Harmonized
Tariff Schedule of the United States (HTSUS), as reception
apparatus for radiotelephony, valued not over $40 each,
incorporating a clock. We have reconsidered this ruling and
believe that it should be clarified, but is otherwise correct.
FACTS:
As described in NY A89251, the Book Crypt Clock Radio With
Sound Effects, model GB-4124, consists of a plastic book case
with two "Goosebumps" hands on the ends as book holders, into
which is incorporated a digital alarm clock with time and date
display, AM/FM radio, and motion-activated sound effects in the
form of a transducer or electronic chip. Removing a book from or
placing a book on the book case activates the "scary" sound
effect. The article, which is powered by three "AA" batteries,
is imported without books.
- 2 -
The provisions under consideration are as follows:
8527 Reception apparatus for radiotelephony, radiotelegraphy, or radiobroadcasting, whether or not combined, in the same housing,
with...a clock:
8527.19 Other:
8527.19.10 Valued over $40 each, incorporating
a clock..., not in combination with
any other article, and not designed
for motor vehicle installation
8527.19.50 Other
* * * *
8531 Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms)...; parts thereof:
8531.90 Parts:
8531.90.80 Other
* * * *
8548 ...electrical parts of machinery or apparatus, not specified or included elsewhere in [Chapter 85]:
8548.90.00 Other
* * * *
9403 Other furniture and parts thereof:
9403.70 Furniture of plastics:
9403.70.40 Of reinforced or laminated plastics
9403.70.80 Other
- 3 -
ISSUE:
Whether the article designated "Goosebumps" is a composite
good; whether any component imparts the essential character to
the whole.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
With respect to goods that are, prima facie, classifiable in
two or more headings, where those headings each refer to part
only of the materials or substances contained in composite goods,
GRI 3(a) states those headings are to be regarded as equally
specific in relation to those goods. GRI 3(b) states, in
relevant part, that composite goods made up of different
components are to be classified as if consisting only of that
component which imparts the essential character to the whole,
insofar as this criteria is applicable.
In this case, no single heading describes the Book Crypt
Clock Radio With Sound Effects. It is a composite good for
tariff purposes which is, prima facie, classifiable in the
following headings: the clock/radio in heading 8527, the scary
sound effects in heading 8531 or in heading 8548, as appropriate,
and the book case in heading 9403. The factor which determines
essential character will vary with the goods. The nature of a
material or component, its bulk, quantity, weight or value, or
its role in relation to the use of the good, are factors Customs
has previously used in essential character determinations,
although other relevant factors may be considered.
In this case, while specific data is not available, the
clock/radio component appears to represent the majority of the
total cost or value of the "Goosebumps" book case. It is clearly
the most functional component and is in use the majority of the
time. The book case and sound effects, on the other hand,
suggest a seasonal Halloween motif, which is accentuated only
when placing or removing a book activates the sound effect. The
very name, Book Crypt Clock Radio With Sound Effects, - 4 -
suggests that the clock/radio is the more significant component.
For these reasons, we conclude that the AM/FM clock/radio imparts
the essential character to the entire article. Under GRI 3(b),
the Book Crypt Clock Radio With Sound Effects is to be classified
as if consisting only of the clock/radio component.
HOLDING:
Under the authority of GRI 3(b), HTSUS, the Book Crypt Clock
Radio With Sound Effects, designated "Goosebumps" model GB-4124,
is provided for in heading 8527. Clock radios valued not over
$40 each, not in combination with any other article, and not
designed for motor vehicle installation are classifiable in
subheading 8527.19.10, HTSUS.
NY A89251, dated November 8, 1996, is clarified, but is
otherwise affirmed.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division