CLA-2 CO:R:C:M 953105 RFA
Ms. Cleta J. Magyar
Impact International Inc.
1515 N. Federal Highway
Suite 208
Boca Raton, FL 33432
RE: Backpack Tag (I.D. Tag); Pouch; "Wolf Whistle" Sound
Module; EN 85.43
Dear Ms. Magyar:
This is in response to your letter of November 9, 1992, to
the Area Director of Customs in New York, concerning the
classification of merchandise, labeled as "Backpack Tag" (I.D.
Tag), under the Harmonized Tariff Schedule of the United States
(HTSUS). Your letter and the sample were referred to this office
for a direct response to you.
FACTS:
The merchandise, labeled as a "Backpack Tag", consists of an
orange plastic pouch, approximately 2 inches in width by 4 inches
in length with an opening at the top. Attached to the top of the
pouch by a loop is a black plastic D-ring. The loop has a velcro
strip which allows the pouch to be closed. There is also a brown
plastic simulated leather strap with a metal buckle attached to
the D-ring so that the pouch could be attached to a belt,
clothing, etc.
Inside the pouch is a white, plastic sound module,
approximately one half inch in thickness by 1 inch in width by 2
inches in length. The sound module incorporates a battery, a
pre-programmed chip and a speaker. On the front of the sound
module is a button with the word "PUSH" on it, and when pressed,
a "wolf whistle" sound is emitted.
On the bottom part of the front of the pouch are the printed
words "PUSH HERE" to indicate where to activate the sound module
inside. Also, on the front of the pouch is a clear, vinyl window
with a piece of paper behind it simulating spaces for a name,
address and phone number.
ISSUE:
Is the "Backpack Tag" with a wolf whistle classifiable as a
sound module 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.
The merchandise consists of a plastic pouch containing a
sound module. Examination of the subject merchandise shows that
the plastic pouch was designed to form a covering, thereby
providing a method for carrying and disguising the sound module.
We note that the covering of the pouch has the printed words
"PUSH HERE", indicating where to activate the sound module
inside. This indicates that the name tag was designed to be used
in conjunction with the module.
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. 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.
This EN accurately describes the sound module because it
contains a speaker, a cell and an electronic circuit.
Furthermore, EN 85.43 states that sound modules like the "wolf
whistle" will be incorporated into all types of articles, such as
the pouch in this case. See HQ 089996 (October 23, 1991); HQ
088646 (May 3, 1991).
Because the pouch has no utilitarian value and was designed
as a means of conveniently transporting and disguising the
device, we find that the subject merchandise must be classified
as a sound module under heading 8543, HTSUS. 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 HQ 950201 (November 15, 1991).
HOLDING:
The "Backpack Tag" 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