CLA-2 CO:R:C:F 950201 STB
Ms. Betsy N. Wolkens
Hayes Specialties Corporation
1761 East Genesee
Saginaw, Michigan 48601
RE: Pre-programmed Chip, Musical, with Velcro Detachable Wrist
Band
Dear Ms. Wolkens:
This letter is in response to your inquiry of June 5, 1991,
requesting a tariff classification of a "Wrist Worn Lambada
Musical Device." A sample was submitted with your inquiry.
FACTS:
The sample is a wrist worn musical device attached to the
wrist by a velcro strap. The musical device is a detachable
battery operated device containing a pre-programmed chip, which
plays a "Lambada" tune. The sample musical device and wrist band
are both bright pink in color.
ISSUE:
What is the proper classification of the wrist worn
"lambada" musical device?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA) is made in accordance with the
General Rules of Interpretation (GRI's). The systematic detail
of the harmonized system is such that virtually all goods are
classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied.
-2-
First, we note that the lambada musical device cannot be
classified by reference to GRI 1 because the musical device and
the wrist band are classifiable in two different headings. The
musical device would ordinarily be classifiable in heading 8543,
HTSUSA, which provides for "Electrical machines and apparatus,
having individual functions not specified or included elsewhere"
in chapter 85. The wristband would probably be classified in
heading 6217, HTSUSA, the provision for "other made up clothing
accessories...other than those of heading 6212."
Since this merchandise is not classifiable under GRI 1, we
must proceed to the subsequent GRI's. GRI 2 is not applicable
here because the item in question is not an incomplete or
unfinished article and is not a mixture or combination of goods.
GRI 3, however, is applicable in this situation. It
provides in pertinent part:
When, by application of Rule 2(b) or for any other
reason, goods are, prima facie, classifiable under two
or more headings, classification shall be effected as
follows:
(a) The heading which provides the most
specific description shall be preferred to
headings providing a more general description.
However, when two or more headings each refer
to part only of the materials or substances
contained in mixed or composite goods or to part
only of the items in a set put up for retail
sale, those headings are to be regarded as
equally specific in relation to those goods,
even if one of them gives a more complete or
precise description of the goods.
Because the musical device and wrist band fall under separate
headings in the tariff schedule which describe only a portion of
the wrist worn lambada musical unit, the headings are to be
regarded as equally specific under GRI 3(a). Therefore, GRI 3(a)
fails in establishing classification, and GRI 3(b) becomes
applicable. GRI 3(b) states in pertinent part:
* * * * *
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and 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, insofar as this
criterion is applicable.
-3-
The Explanatory Notes, which represent the official
interpretation of the tariff at the international level, offer
guidance in applying the GRIs and in understanding the scope of
the headings. Explanatory Note IX to GRI 3(b) provides, in
pertinent part:
* * * * *
(IX) For the purposes of this Rule, composite goods
made up of different components shall be taken to mean
not only those in which the components are attached to
each other to form a practically inseparable whole but
also those with separable components, provided these
components are adapted one to the other and are
mutually complementary and that together they form a
whole which would not normally be offered for sale in
separate parts.
In the instant case, the musical device and wrist band
qualifies as a composite good as defined in GRI 3(b). The
musical device and wrist band are separable components which
attach and detach by use of velcro which covers almost the entire
outer surface of the wrist band. They are adapted to each other
in that the pink band serves as a convenient method to transport
and utilize the pink musical device. It is highly unlikely that
either the wrist band or musical device would ever be offered for
sale alone.
Since the item is a composite good, we must determine which
component provides the essential character. Explanatory Note
VIII to GRI 3(b) states that:
* * * * *
(VIII) The factor which determines essential character
will vary as between different kinds of goods. It may,
for example, be determined by the nature of the
material or component, its bulk, quantity, weight or
value, or by the role of a constituent material in
relation to the use of the goods.
In this instance, it is readily apparent that the essential
character of the subject merchandise is imparted by the musical
device. The wrist band is barely more than a means of
conveniently transporting and displaying this device.
-4-
Therefore, this merchandise must be classified according to
the musical device. Explanatory Note 85.43 (13) provides that
heading 8543, HTSUSA, includes, inter alia, the following:
(13) 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.
This explanatory note accurately describes the musical device at
issue; the merchandise is properly classified in heading 8543,
HTSUSA, and, particularly in subheading 8543.80.9080, HTSUSA,
which provides for other electrical machines and apparatus.
This ruling is in accord with Headquarters Ruling Letters (HRLs)
088646, dated May 3, 1991 and 089996, dated October 23, 1991,
which also discussed electronic modules.
HOLDING:
The musical device and wrist band are classified in
subheading 8543.80.9080, HTSUSA, the provision for electrical
machines and apparatus, having individual functions, not
specified or included elsewhere in this chapter; parts thereof:
Other machines and apparatus: Other, Other. The applicable duty
rate is 3.9% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division