Internal Advice 53/91; Electronic Touch Pad; Sound Module; Electrical Machines and Apparatus, n.s.p.f.

HQ 950880 March 12, 1992 CLA-2 CO:R:C:M 950880 MBR CATEGORY: Classification TARIFF NO.: 8543.80.90 District Director U.S. Customs 55 East Monroe St., Suite 1501 Chicago, Illinois 60603-5790 RE: Internal Advice 53/91; Electronic Touch Pad; Sound Module; Electrical Machines and Apparatus, n.s.p.f. Dear Sir: This is in response to Internal Advice request (53/91), dated August 5, 1991, on behalf of Sight & Sound, Inc., regarding the classification of an electronic touch pad sound module under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: Three models of electronic sound modules were submitted. They are designed for attachment to children's books, after importation. Each sound module has ten touch pad pictures which, when pressure is applied, activates a microprocessor which synthesizes sounds in the attached speaker. Only two of the thirty touch pads active speech ("Gee, that's swell" and "Hee, hee, O boy"). The remaining sounds range from chirping birds to laughing dust balls. When attached to the children's book, pictures in the book direct the child which touch pads to depress at the proper time. The touch pads are battery operated. ISSUE: What is the proper tariff classification of the electronic touch pad sound module under the HTSUS? LAW AND ANALYSIS: The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states in pertinent part: -2- "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes..." The competing headings in the instant case are 8519, 8543 and 9503, HTSUS. These headings provide as follows: 8519 Turntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device... 8519.99.00 Other sound reproducing apparatus...Other * * * * * * * * * * * * 8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof... 8543.80.90 Other machines and apparatus...Other * * * * * * * * * * * * 9503 Other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof... 9503.90.60 Other...Other...Other toys (except models), not having a spring mechanism HQ 089996, dated October 23, 1991, decided the classification of similar electronic sound modules. HQ 089996 determined that such electronic sound modules are dedicated for use with their respective books. Therefore, it is the opinion of this office that these sound modules, are dedicated to a specific function, and are not designed, marketed or sold to customers as a "toy" for the amusement of children, but rather function as an integral element of a children's book. Accordingly, they are not classifiable in heading 9503, HTSUS. The importer argues that the instant merchandise is classifiable in heading 8519, HTSUS. Heading 8519, HTSUS, provides for: "[t]urntables, record players, cassette players and other sound reproducing apparatus, not incorporating a sound recording device...." HQ 088044 dated April 4, 1991 and HQ 086838 dated July 3, 1990, held separately imported "Reading Trays" classifiable in subheading 8519.99.00, HTSUS. However, these reading trays are distinguishable from the instant merchandise since they were considerably more complex and electronically read the entire book aloud in addition to providing sound effects, and could be used with many books (which -3- had integrated circuits attached). Therefore, we do not consider the instant sound modules to be of the same class or kind of merchandise as that which is classifiable in heading 8519, HTSUS. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) to heading 8543, HTSUS, page(s) 1402, 1403, state: The heading includes, inter alia: (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 loud speaker and a memory cell. They contain fixed musical programmes. It is the opinion of this office that the instant merchandise is of this class of merchandise as described in the ENs as "Electronic musical modules." Therefore, the separately imported electronic sound module at issue is classified in subheading 8543.80.90, HTSUS, which provides for: "[e]lectrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter...." We have been asked to comment on how the following EN, p. 1562, affects the instant classification: Also, articles such as wrist watches, cups and greeting cards containing electronic musical modules are not regarded as goods of this heading. Such articles are classified in the same headings as the corresponding articles not incorporating such modules. Clearly, this EN pertains to articles containing electronic musical modules at importation. The instant merchandise is imported without the children's book. However, were the instant sound module imported incorporated within the children's book, it would be classifiable under the provision for the book. Whereas, in HQ 088044, it was determined that the "Reading Tray" was not merely a subsidiary music/sound module, and imported as a set, it was classifiable under the provision covering the reading tray, which provided the essential character. HOLDING: The instant electronic sound modules are properly classified under subheading 8543.80.90, HTSUS, which provides for: "[e]lectrical machines and apparatus, having individual -4- functions, not specified or included elsewhere in this chapter: [o]ther machines and apparatus: [o]ther." A copy of this decision should be provided to the Internal Advice applicant. Sincerely, John Durant, Director Commercial Rulings Division