HQ 950880: Internal Advice 53/91; Electronic Touch Pad; Sound Module; Electrical Machines and Apparatus, n.s.p.f.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            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
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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