HQ 958690: Classification of three Megamouth articles, Warp'r, Jam'n,and Toons

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 958690

                          April 30, 1996

CLA-2  RR:TC:FC  958690  RC

CATEGORY:  Classification

TARIFF NO.:  9503.90.0030

Ms. Sandra Swanson
Alrod International, Inc.
880 Stanton Road
Burlingame, California 94010

RE:  Classification of  three Megamouth articles, Warp'r, Jam'n,
and Toons

Dear Ms. Swanson:

     Your request of October 4, 1995, for a binding ruling on
behalf of your client, Yes! Entertainment Corp., under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), regarding the tariff classification of a voice
amplification and distortion effect device, was referred to this
office for a direct reply to you.

FACTS:

     The Megamouth articles, Warp'r, Jam'n, and Toons, are
battery-operated devices, used to amplify, alter, and distort,
one's voice.  They are made in Hong Kong and marketed "for ages
over 8."  A sample of the Megamouth Warp'r was submitted.  

ISSUE:

     Whether the Megamouth articles are classifiable in heading
9503, HTSUSA, the provision for "other toys" or in heading 8518,
HTSUSA, the provision for "audio-frequency electric amplifiers."

LAW AND ANALYSIS:

     Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRIs).  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 GRIs may then
be applied.  The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRIs..

     Heading 8518, HTSUSA, provides for "audio-frequency electric
amplifiers."  The Megamouth articles amplify and otherwise alter
the sound of one's voice when used.  General Explanatory Note (4)
to Chapter 85 at 1332, states that Chapter 85 covers
"[i]nstruments and appliances for recording or reproducing
sound."  Explanatory Note (D) to heading 8518 at 1365 identifies
"[a]udio-frequency amplifiers . . . used for the amplification of
electrical signals of frequencies falling within the range of the
human ear" as falling into the heading.

     Heading 9503, HTSUSA, provides for "Other toys . . . and
accessories thereof," i.e., all toys not specifically provided
for in the other headings of chapter 95.  Although the term "toy"
is not defined in the tariff, the ENs to chapter 95 indicate that
a toy is an article designed for the amusement of children or
adults.

     It is Customs position that the amusement requirement means
toys should be designed and used principally for amusement. 
Customs defines principal use as that use which exceeds each
other single use of the article.  The ENs to heading 9503
indicate that the heading covers toy sports equipment, and that
certain toys (e.g., electric irons, sewing machines, musical
instruments, etc.) may be capable of a limited "use," but they
are generally distinguishable by their size and limited capacity
from real sewing machines, etc.

     We note that by using the Megamouth articles one may indeed
amplify and distort one's voice.  However, the sound quality is
very poor and words are relatively undiscernible.  The poor
quality of the amplification and distortion properties convince
us that the Megamouth articles are designed to be principally
used for the amusement of children.  Therefore, the articles are
properly classified in subheading 9503.90.0030, HTSUSA.

HOLDING:

     The Megamouth articles, identified as Warp'r, Jam'n, and
Toons, are properly classified in subheading 9503.90.0030,
HTSUSA, the provision for "Other toys . . . and accessories
thereof: Other, Other: Other toys (except models), not having a
spring mechanism."  The applicable duty rate is free.  
     
                              Sincerely,




                              John Durant, Director
                              Tariff Classification
                              Appeals Division