CLA-2 CO:R:C:M 954363 RFA
Ms. Catherine Pritchard
Expeditors International
P.O. Box 2568
578 Eccles Avenue
South San Francisco, CA 94080
RE: Musical Sound Button; Sound Module; EN 85.43; Heading
9209; General Explanatory Note B to Chapter 92; HQ
953105
Dear Ms. Pritchard:
This is in response to your letter of May 24, 1993, on
behalf of Institutional Financing Services, Inc., to the Area
Director of Customs in New York, concerning the classification of
musical buttons 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. Your question
about country of origin marking will be answered in a separate
letter to be prepared by another branch in this office.
FACTS:
The musical sound button consists of a circular, white
plastic housing, measuring approximately 1 and 1/4 inches in
diameter and 1/2 inch in thickness. When the button is pressed,
a musical tune will play. The musical sound button has a
speaker, a mercury cell and an electronic circuit. After
importation, the musical sound button will be incorporated into
teddy bears.
ISSUE:
Is the musical button classified 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.
You indicate that the musical sound button is provided for
under heading 9209, HTSUS, as other parts or mechanisms for
musical boxes or musical instruments. 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 musical sound button meets the definition
set forth in EN 85.43(13) and the holding in HQ 953105, because
it consists of a speaker, a mercury cell, an electronic circuit,
and it is to be incorporated into 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 musical button 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