HQ 951464: "Gag Noise Making Mat"

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 951464

                        October 29, 1993


CLA-2  CO:R:C:F  951464  GGD

CATEGORY:  Classification

TARIFF NO.:  3924.90.10

Ms. Sandy Klenk
MSR Imports, Inc.
6920 Central Highway
Airport Circle Industrial Park
Pennsauken, New Jersey 08109

RE:  "Gag Noise Making Mat"

Dear Ms. Klenk:

     This letter is in response to your inquiry of February 21,
1992, concerning the tariff classification of an article
identified as a gag noise making mat, to be imported from Taiwan. 
A sample was submitted with your inquiry.  

FACTS:

     The article is comprised of two components, a mat and a
sound box.  The mat, which measures approximately 13-1/2 inches
by 18-1/2 inches, is fairly flimsy and is not designed to sustain
the wear and tear associated with doormats used for wiping feet. 
It consists of a foam layer placed between two sheets of
conductive paper, encapsulated by two sheets of polyvinyl
chloride (PVC), heat sealed together at their edges.  There are
holes in the foam layer which allow contact between the papers
when compressed.  Wires connect the conductive papers to a sound
box that is proximately, but separately located.  The sound box
measures approximately 1 inch by 2-1/2 inches by 3-3/4 inches,
and contains a speaker, a battery compartment, and a circuit
board with a prerecorded integrated circuit chip.  When batteries
are inserted in the sound box and pressure is applied to the mat,  
                               -2-

an electrical circuit is completed, activating the sound box. 
Depending upon the particular prerecorded chip, the box emits the
sound of a train, a barking dog, or Halloween noises.  Neither
the mat nor the sound box contains any decoration or design, and
they will be imported and sold as a unit.

ISSUE:

     What is the proper classification of the "gag noise making
mat?"
                    
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.

     In Headquarters Ruling Letter (HRL) 950236, issued June 29,
1992, we reconsidered the tariff classification of goods
identified as a "Screaming Halloween Mat" and a "Talking Santa
Doormat."  HRL 952042, issued September 23, 1992, concerned the
classification of an article identified as a "Boo Doormat." 
Although the top plastic sheets of the mats in both cases were
printed with decorative motifs (and in the earlier ruling, were
flocked with a man-made fiber), the articles were otherwise
substantially similar to the instant item.  In each of the
rulings, we held that the goods were properly classified in
subheading 3924.90.10, HTSUSA, the provision for other household
articles of plastics, other, mats. 

     In this case, we find that the "gag noise making mat's" lack
of decorative features is not a significant distinction for
purposes of classification in the cited provision.  Consistent
with our determinations in HRLs 950236 and 952042, the "gag noise
making mat" is classified in subheading 3924.90.10, HTSUSA. 
                               -3-
     
HOLDING:

     The article identified as a "gag noise making mat" is
classified under subheading 3924.90.10, HTSUSA, the provision
for, among other items, "...other household articles...of
plastics: Other:...mats...and like furnishings."  The applicable
duty rate is 3.36 percent ad valorem.

                               Sincerely,




                               John Durant, Director
                               Commercial Rulings Division